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THE 


NATIONAL  TAX  LAW 

17 


OF  JULY  1st,  1863, 


AND  THE 

AMENDATORY  ACT  OF  MARCH  3,  1863  ; 


TOGETHER  WITH  A COMPLETE  ALPHABETICAL  SUMMARY 
OF  ARTICLES  TAXED  AND  THE  RATES  IMPOSED. 


PREPARED  FROM  THE  OFFICIAL  COPY. 


BEADLE  AND  COMPANY, 

NEW  YORK:  118  WILLIAM  STREET, 

LONDON:  44  PATEP.N0STER  ROW. 


THE  TAX  LAW  DECISIONS. 


The  Decisions  of  the  Commissioner  of  Internal  Revenue  regarding 
the  interpretation  and  enforcement  of  the  National  Tax  Law  are  now 
published  by  Beadle  and  Company,  as  a companion-book  to  this  edi- 
tion of  the  Law.  Many  of  them  are  quite  important,  and  will  much 
assist  iu  a clear  apprehension  of  the  Law. 

To  the  Tax  Law  Decisions  is  added  a complete  Stamp  Directory, 
together  with  all  the  rulings,  regulations  and  decisions  bearing  upon 
the  use  of  stamps.  Those  using  stamps  and  labels  will  find  this  Direct- 
ory very  useful. 

The  Tax  Law  Decisions  is  for  sale  by  all  News  Dealers  : price  but 
ten  cents. 


Entered  according  to  Act  of  Congress,  in  the  year  1863,  by 
BEADLE  AND  COMPANY, 

In  the  Clerk’s  Office  of  the  District  Court  of  the  United  States,  for  the 
Southern  District  of  New  York. 


CONTENTS 


r>n 
i v v 


ft 


I.  — ORGANIC  SECTION. — Commissioner  of  Internal  Revenue, 

page  7 — Collection  Districts  and  Officers,  8 — Sub-Districts  and 
. Assessors,  8 — Collectors  and  their  Deputies,  page  9. 

II.  — GENERAL  PR.OVISIONS. — Tax  Payers  to  Make  Returns,  page 

9 — Assessors  to  Search  for  Property,  etc.,  10 — Assessors  to  Enu- 
merate in  Certain  Cases,  10 — Fine  and  Penalty  for  False  Returns, 
11 — Notification  to  Prepare  Lists,  11 — Forced  Lists,  and  Penalties 
for  Refusal,  11 — Assessment  of  Property  of  Absentees,  12 — Assess- 
ment of  Property  out  of  Districts,  12 — Assessors’  Returns  and 
General  List,  13 — Inspection  of  Lists  Returned,  Appeals  from, 
etc.,  13 — Assessors  to  report  Lists  to  Collectors,  14— Pay  to  As- 
sessors and  Assistants,  16 — Aggregate  Lists,  16— Tax  Collection, 
Penalty  for  Non-payment,  etc.,  16 — Property  Sold  for  Taxes,  IS — 
Seized  Property,  and  Titles  Therefor,  IS— Property  of  Aliens 
and  Absentees,  21 — Collectors  to  Pay  Monthly,  21 — Collector's  Ac- 
count Current,  22 — -Proceedings  Against  Delinquent  Collectors, 

22 —  Penalty  for  Extortion,  23 — The  Right  of  Entry  to  Premises, 

23 —  Penalty  for  Obstruction,  24 — In  case  of  Collector’s  Sickness, 
etc.,  24 — In  case  of  Collector’s  Death,  etc.,  24 — Right  of  Collect- 
ors to  Sixe,  etc.,  25 — Penalty  for  False  Oath,  25 — Accounts,  Honv 
to  be  kept  at  the  Treasury,  25 — Compensation  to  Collectors,  26 — 
In  case  of  a Party  Aggrieved,  26 — Title  in  Goods  Distrained,  26 — 
Taxes  Due  from  States  in  Rebellion,  26 — Special  Provisions  for 
6ome  States,  page  27. 

III  -SPIRITS,  ALE,  BEER,  AND  PORTER.— Licenses  to  Distill,  Ac- 
counts, etc.,  page  27— Applications  for  Licenses,  29— Tax  on  Spirits, 
29 — What  is  Considered  “ Proof,”  29 — Inspectors  and  their  Duties, 

29 —  Bonded  Warehouses,  30 — Accounts  of  Manufacture,  Sale,  etc., 

30 —  How  Spirits  may  be  Shipped,  etc.,  31 — Regulations  for  Ex- 
porting, etc.,  32 — Attestation  of  Accounts  of  Sale,  etc.,  33 — Tax  on 
Beer,  Ale,  Porter,  etc.,  34 — Regulations  of  Manufacture,  Sale,  etc., 
34 — Attestation  of  Entries,  etc.,  35 — In  Case  of  False  Returns, 
etc.,  36 — Penalties  for  Non-payment  of  Duties,  etc.,  36 — General 
(Monthly)  Statements  of  Products,  Sale,  etc.,  page  37. 

IV  -LICENSES. — Every  Manufacturer  must  Obtain  a License,  page  38 
—Regulations  for  Obtaining  Licenses,  3S — Penalty  for  Neglect  to 
Obtain  a License,  39 — Specific  Requirements  of  the  License,  39 — • 
License  required  for  each  Trade,  etc.,  39 — Auctioneers,  Regula- 
tions for,  39 — Perpetuation  of  License  to  a Successor,  40 — License 
Tax  on  Various  Pursuits,  41 — Exemption  from  License  or  Duty, 
46 — No  License  against  State  Prohibitions,  etc.,  page  47. 

V.— MANUFACTURES,  ETC. — Requirements  of  Firms  and  Others, 
page  47 — Duties,  How  to  be  Paid,  4S — Process  against  Delin 
quents,  49 — Penalty  for  Violation,  etc.,  50— Exemptions  from  the 
Tax,  50 — Values,  how  Estimated,  51 — The  Taxes,  51 — Auction 
Sales,  57 — Carriages,  Yachts,  Billiard-tables  and  Plate,  page  58. 

P £ Q Q 9 A 

1 O'  O'  ^ fas*  V 


VI 


CONTENTS. 


VI.  — SLAUGHTERED  MEAT. — Regulations  for  same,  page  58. 

VII. — RAILROADS,  STEAMBOATS,  ETC.— Tax  on  Same,  Regula- 
tions  for,  page  59. 

VIII. — RAILROAD  BONDS.— Page  60. 

IX. — BANKING  INSTITUTIONS,  ETC.— Tax  on  same,  its  provisions, 

page  61 — Penalty  for  Default,  etc.,  62 — Insurance  Tax,  63 — Ac- 
counts to  be  Rendered  by  Companies,  etc.,  page  63. 

X — SALARIES  AND  PASSPORTS. — Tax  on  Government  Employeei, 
page  64 — Tax  on  Passports,  page  64. 

XI.  — ADVERTISEMENTS. — Publishers’  Tax,  Penalties,  etc.,  page  64. 

XII.  — INCOME  DUTY — Old  Law  Repealed,  page  66 — Tax  qn  Salaries, 
Income,  etc.,  66 — In  case  of  Non-payment  of  Duty,  67 — Tax  on 
Guardians,  Executors,  etc.,  page  68. 

XII. — STAMP  DUTIES — The  Duty,  page  69 — Penalty  for  Non-Stamp, 

69 —  Stamps  Non-convertible,  69 — Penalties  for  Forgery  of  Stamps, 

70 —  Stamps  to  be  Canceled  and  Destroyed  by  first  use,  70 — 
Drafts,  etc.,  Penalty  for  Neglect  to  Stamp,  71 — Wbo  shall  sell 
Stamps,  72 — Special  Exemptions,  72 — All  Telegraphic  Dispatches 
to  be  Stamped,  73 — All  Express  Packages  to  be  Stamped,  73 — 
Schedule  C Duties,  73 — Patent  Medicines,  etc.,  74 — Penalty  for 
Base  Use  of  Stamp,  74 — Penalty  for  Attempt  to  Evade,  etc.,  74 — 
Monthly  Statements  Required,  page  75. 

XIV. — LEGACIES  AND  DISTRIBUTIVE  SHARES  OF  PERSONAL 
PROPERTY. — Executors,  Trustees,  etc.,  how  Liable,  page  75 — 
How  Tax  shall  be  Paid,  Penalties  for  Attempt  to  Evade,  etc.,  76 
- — Incorporated  Property,  when  Duty  shall  be  Paid,  78 — Penalty 
for  attempted  Fraud,  page  79. 

XV. — FROM  WHAT  MONEYS  COLLECTORS,  ETC.,  ARE  TO  BE 
PAID. — Page  79. 

XVI. — ALLOWANCE  AND  DRAWBACK.— Penalty  for  Attempted 
Fraud,  page  80. 

XVI.— SPECIAL  PROVISIONS.— Page  81. 

AMENDMENTS. — Stamp  Duties,  page  81 — Additional  Tax  on  Sugar, 
page  82. 

AMENDED  ACT.— General  Amendments,  page  83 — Licenses,  S4 — 
Manufactures,  Wares,  &c.,  86 — Slaughtered  Cattle,  SS — Stamp 
Duties,  8S — Dividends,  Incomes,  Stock  Campanies,  etc.,  92 — Gen- 
eral Provisions,  page  94. 

SCHEDULES. — Schedule  A:  Tax  on  Carriages,  Yachts,  Billiard- 
tables  and  plate,  page  101 — Schedule  B : Stamp  Duties  on  Con- 
tracts, Bills  of  Exchange,  etc.,  101 — Schedule  C : Stamp  Duties 
on  Medicinal  Preparations,  Perfumery,  etc.,  106 — Regulations  for 
Supply  and  Use  of  Dies,  etc.,  page  107. 

ALPHAPETICAL  SUMMARY  OF  ARTICLES  TAXED,  AND  THE 
RATES  IMPOSED.— Page  108. 


THK 


NATIONAL  TAX  LAW. 


PASSED  AT  THE  SECOND  SESSION  OF  THE  THIRTT-SEVENTH  CONGRESS. 


Also  the  Amended  Act,  approved  March  3 rd,  1863. 


An  Act  to  provide  internal  revenue  to  support  the  government 

AND  TO  PAT  INTEREST  ON^THE  PUBLIC  DEBT. 


Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in,  Congress  assembled.  That  for 
the  purpose  of  superintending  the  collection  of  internal  duties, 
stamp  duties,  licenses  or  taxes  imposed  by  this  act,  or  which 
may  be  hereafter  imposed,  and  of  assessing  the  same,  an  office 
is  hereby  created  in  the  Treasuiy  Department,  to  be  called 
the  office  of  the  Commissioner  of  Internal  Revenue,  and  the 
President  of  the  United  States  is  hereby  authorized  to  nomi- 
nate, and,  with  the  advice  and  consent  of  the  Senate,  to 
appoint  a Commissioner  of  Internal  Revenue,  with  an  annual 
salary  of  four  thousand  dollars,  who  shall  be  charged,  and 
hereby  is  charged,  under  the  direction  of  the  Secretary  of  the. 
Treasury,  with  preparing  all  the  instructions,  regulations, 
directions,  forms,  blanks,  stamps  and  licenses,  and  distributing 
the  same,  or  any  part  thereof,  and  all  other  matters  pertaining 
to  the  assessment  and  collection  of  the  duties,  stamp  duties, 
licenses  and  taxes  which  may  be  necessary  to  carry  this  act 
into  effect,  and  with  the  general  superintendence  of  his  office, 
as  aforesaid,  and  shall  have  authority,  and  hereby  is  authorized 
and  required,  to  provide  proper  and  sufficient  stamps  or  dies 
for  expressing  and  denoting  the  several  stamp  duties,  or  the 
amount  thereof  in  the  case  of  percentage  duties  imposed  by 
this  act,  and  to  alter  and  renew  or  replace  such  stamps  front 
time  to  time  as  occasion  shall  require ; and  the  Secretary  of 
the  Treasury  may  assign  to  the  office  of  the  Commissioner-  of 
Internal  Revenue  such  number  of  clerks  as  he  may  deem 
necessary  or  the  exigences  of  the  public  service  may  require, 
and  the  privilege  of  franking  all  letters  and  documents  pertain- 
ing to  the  duties  of  his  office,  and  of  receiving  free  of  postage 
all  such  letters  and  documents,  is  hereby  extended  to„said  Com- 
missioner. D O A 

See  Amendatory  Act,  Sec.  19,  20,  21,  etc. 


I.— ORGANIC  SECTION. 


cojnnssioxER  of  internal  revenue. 


fyjj.  . J ^5/V-  t l-g  . A. 

r Sr.  M.f, 


8 


THE  NATIONAL  TAX  LAW. 


COLLECTION  DISTRICTS  AND  OFFICERS, 

Sec.  2.  A nil  be  it  further  enacted,  That,  for  the  purpose  of 
assessing,  levying  and  collecting  the  duties  or  taxes  herein- 
after prescribed  by  this  act,  the  President  of  the  United  States 
be,  and  he  is  hereby,  authorized  to  divide  respectively  the 
States  and  Territories  of  the  United  States  and  the  District  of 
Columbia  into  convenient  collection  districts,  and  to  nomi- 
nate, and,  by  and  with  the  advice  and  consent  of  the  Senate, 
to  appoint  an  assessor  and  a collector  for  each  such  district, 
who  shall  be  residents  within  the  same.  Provided , that  any 
of  said  States  and  Territories  and  the  District  of  Columbia, 
may,  if  the  President  shall  deem  it  proper,  be  erected  into 
and  included  in  one  district ; provided  that  the  number 
of  districts  in  any  State  shall  not  exceed  the  number  of 
representatives  to  which  such  State  shall  be  entitled  in  the 
present  Congress,  except  in  such  States  as  are  entitled  to  an 
increased  representation  in  the  thirty-eighth  Congress,  in 
which  States  the  number  of  districts  shall  not  exceed  the 
number  of  representatives  to  which  any  such  State  may  be  so 
entitled  : and  provided  further,  that  in  the  State  of  California  the 
President  may  establish  a number  of  districts,  not  exceeding 
the  'number  of  senators  and  representatives  to  which  said 
State  is  entitled  in  the  present  Congress. 

See  Amendatory  Act,  Sec.  22. 

SUB-DISTRICTS  AND  ASSESSORS. 

Sec.  3.  And  be  it  further  enacted,  That  each  of  the  assess- 
ors shall  divide  his  district  into  a convenient  number  of 
assessment  districts,  subject  to  sucli  regulations  and  limitations 
as  may  be  imposed  by  the  Commissioner  of  Internal  Revenue, 
within  each  of  which  he  shall  appoint  one  assistant  assessor, 
who  shall  be  resident  therein,  and  each  assessor  and  assistant 
assessor  so  appointed,  and  accepting  the  appointment,  shall, 
before  he  enters  on  the  duties  of  liis  appointment,  take  and 
subscribe,  before  some  competent  magistrate,  or  some  collector, 
to  be  appointed  by  virtue  of  this  act  (who  is  hereby  empowered 
to  administer  the  same),  the  "following  oath  or  affirmation,  to 
wit:  “ I,  A.  B.,  do  swear,  or  affirm  (as  the  case  may  be),  that 
I will  bear  true  faith  and  allegiance  to  the  United  States  of 
America,  and  will  support  the  Constitution  thereof,  and  that  I 
will,  to  the  best  of  my  knowledge,  skill  and  judgment,  dili- 
gently and  faithfully  execute  the  office  and  duties~of  assessor 
for  (naming  the  assessment  district),  without  favor  or  parti- 
ality, and  that  I will  do  equal  right  and  justice  in  every  case 
in  which  I shall  act  as  assessor.”  And  a certificate  of  such 
oath  or  affirmation  shall  be  delivered  to  the  collector  of  the 
district  for  which  such  assessor  or  assistant  assessor  shall  be 
appointed.  And  every  assessor  or  assistant  assessor  acting 
in  the  said  office  without  having  taken  the  said  oath  or  affirm- 
ation shall  forfeit  and  pay  one  hundred  dollars,  one  moiety 


COLLECTORS  AND  THEIR  DEPUTIES. 


9 


thereof  to  the  use  of  the  United  States,  and  the  other  moiety 
thereof  to  him  who  shall  first  sue  for  the  same,  with  costs  of 
suit. 

COLLECTORS  AND  THEIR  DEPUTIES. 

Sec.  4.  And  be  it  further  enacted,  That  before  any  such 
collector  shall  enter  upon  the  duties  of  his  office,  he  shall 
execute  a bond  for  such  amount  as  shall  be  prescribed  by  the 
Commissioner  of  Internal  Revenue,  under  the  direction  of  the 
Secretary  of  the  Treasury,  with  not  less  than  five  sureties  to 
be  approved  as  sufficient  by  the  Solicitor  of  the  Treasury 
containing  the  condition  that  said  collector  shall  faithfully 
perform  the  duties  of  his  office  according  to  law,  and  shall 
justly  and  faithfully  account  for  and  pay  over  to  the  United 
States,  in  compliance  with  the  order  or  regulations  of  the 
Secretary  of  the  Treasury,  all  public  moneys  which  may  come 
into  his  hands  or  possession,  which  bond  shall  be  filed  in  the 
office  of  the  First  Comptroller  of  the  Treasury.  And  such 
collectors  shall,  from  time  to  time,  renew,  strengthen,  and 
increase  their  official  bond,  as  the  Secretary  of  the  Treasury 
may  direct. 

Sec.  5.  And  be  it  further  enacted,  That  each  collector  shall 
be  authorized  to  appoint,  by  an  instrument  of  writing  under 
his  hand,  as  many  deputies  as  he  may  think  proper,  to  be  by 
him  compensated  for  their  services,  and  also  to  revoke  any 
such  appointment,  giving  such  notice  thereof  as  the  Commis- 
sioner of  Internal  Revenue  shall  prescribe;  and  may  require 
bonds  or  other  securities  and  accept  the  same  from  such 
deputy;  and  each  such  deputy  shall  have  the  like  authority, 
in  every  respect,  to  collect  the  duties  and  taxes  levied  or 
assessed  within  the  portion  of  the  district  assigned  to  him, 
which  is  by  this  act  vested  in  the  collector  himself;  but  each 
collector  shall,  in  every  respect,  be  responsible  both  to  the 
United  States  and  to  individuals,  as  the  case  may  be,  for  all 
moneys  collected,  and  for  every  act  done  as  deputy  collector 
by  any  of  his  deputies  whilst  acting  as  such,  and  for  every 
omission  of  duty:  Provided,  that  nothing  herein  contained 
shall  prevent  any  collector  from  collecting  himself  the  whole 
or  any  part  of  the  duties  and  taxes  so  assessed  and  payable 
within  liig  district. 

See  Amendatory  Act,  Sec.  22,  23.  Also  Sec.  26. 

II.— GENERAL  PROVISIONS. 

TA^l  PATERS  TO  MAKE  RETURNS. 

Sec.  6.  And  be  it  further  enacted , That  it  shall  be  the  duty 
of  any  person  or  persons,  partnerships,  firms,  associations  or 
corporations,  made  liable  to  any  duty,  license,  stamp  or  tax 
imposed  by  this  act,  when  not  otherwise  and  differently  pro- 
vided for,  on  or  before  the  first  day  of  August,  one  thousand 
eight  hundred  and  sixty-two,  and  on  or  before  the  first 


10 


THE  NATIONAL  TAX  LAW. 


Monday  of  May  in  each  year  thereafter,  and  in  all  other  cases 
before  the  clay  of  levy,  to  make  a list  or  return  to  the  assistant 
assessor  of  the  district  where  located,  of  the  amount  of  an- 
nual income,  the  articles  or  objects  charged  with  a special 
duty  or  tax,  the  quantity  of  goods,  wares  and  merchandise 
made  or  sold,  and  charged  with  a specific  or  ad  valorem  duty 
or  tax,  the  several  rates  and  aggregate  amount  according  to  the 
respective  provisions  of  this  act,  and  according  to  the  forms 
and  regulations  to  he  prescribed  by  the  Commissioner  of  Inter- 
nal Revenue,  under  the  direction  of  the  Secretary  of  the  Treas- 
ury, for  which  such  person  or  persons,  partnerships,  firms,  as- 
sociations or  corporations  are  liable  to  he  assessed  under  and  by 
virtue  of  the  provisions  of  this  act. 

ASSESSORS  TO  SEARCH  FOR  PROPERTY,  ETC. 

Sec.  7.  And  be  it  further  enacted,  That  the  instructions, 
regulations  and  directions,  as  hereinbefore  mentioned,  shall 
be  binding  on  each  assessor  and  his  assistants,  and  on  each 
collector  and  his  deputies,  in  the  performance  of  the  duties 
enjoined  by  or  under  this  act ; pursuant  to  which  instructions 
the  said  assessors  shall,  on  the  first  day  of  August,  one  thousand 
eight  hundred  and  sixty-two,  and  on  the  first  Monday  of  May 
in  each  succeeding  year,  and  from  time  to  time  thereafter,  in 
accordance  with  this  act,  direct  and  cause  the  several  assistant 
assessors  to  proceed  through  every  part  of  their  respective 
districts,  and  inquire  after  and  concerning  all  persons  being 
within  the  assessment  districts  where  they  respectively  reside, 
owning,,  possessing,  or  having  the  care  or  management  of  any 
property,  goods,  wares  and  merchandise,  articles  or  objects 
liable  to  pay  any  duty,  stamp  or  tax,  including  all  persons 
liable  to  pay  a license  duty,  under  the  provisions  of  this  act 
(by  reference  as  well  to  any  lists  of  assessment  or  collection 
taken  under  the  laws  of  the  respective  States,  as  to  any  other 
records  or  documents,  and  by  all  other  lawful  ways  and 
means,  especially  to  the  written  list,  schedule  or  return 
required  to  be  made  out  and  delivered  to  the  assistant  assessor 
by  all  persons  owning,  possessing,  or  having  the  care  or  man- 
agement of  any  property,  as  aforesaid,  liable  to  duty  or  taxa- 
tion), and  to  value  and  enumerate  the  said  objects  of  taxation, 
respectively,  in  the  manner  prescribed  by  this  act,  and  in  con- 
formity with  the  regulations  and  instructions  before  mentioned. 

Sec  Amendatory  Act,  Sec.  15. 

ASSESSORS  TO  ENUMERATE  IN  CERTAIN  CASES. 

Sec.  8.  And  be  it  further  enacted,  That  if  any  person  own- 
ing, possessing  or  having  the  care  or  management  of  property, 
goods,  wares  and  merchandise,  articles  or  objects  liable  to  pay 
any  duty,  tax  or  license,  shall  fail  to  make  and  exhibit  a 
written”  list  when  required,  as  aforesaid,  and  shall  consent 
to  disclose  the  particulars  of  any  and  all  the  property,  goods, 
wares  and  merchandise,  articles  and  objects  liable  to  pay  any 


FORCED  LISTS,  AND  PENALTIES  FOIt  REFUSAL.  11 

duty  or  tax,  or  any  business  or  occupation,  liable  to  pay  any 
license  as  aforesaid,  then,  and  in  that  case,  it  shall  be  the  duty 
of  the  officer  to  make  such  list,  which,  being  distinctly  read, 
consented  to,  and  signed,  by  the  person  so  owning,  possessing, 
or  having  the  care  and  management  as  aforesaid,  shall  be 
received  as  the  list  of  such  person. 

FINE  AND  PENALTY  FOR  FALSE  RETURNS. 

Sec.  9.  And  be  it  further  enacted , That  if  any  such  person 
shall  deliver  or  disclose  to  any  assessor  or  assistant  assessor 
appointed  in  pursuance  of  this  act,  and  requiring  a list  or  lists 
as  aforesaid,  any  false  or  fraudulent  list  or  statement,  with 
intent  to  defeat  or  evade  the  valuation  or  enumeration  hereby 
intended  to  be  made,  such  person  so  offending,  and  being 
thereof  convicted  on  indictment  found  therefor  in  any  circuit 
or  district  court  of  the  United  States,  held  in  the  district  in 
which  such  offense  may  be  committed,  shall  be  fined  in  a sum 
not  exceeding  five  hundred  dollars,  at  the  discretion  of  the 
court,  and  shall  pay  all  costs  and  charges  of  prosecution ; and 
the  valuation  and  enumeration  required  by  this  act,  shall  in 
all  such  cases,  and  in  all  cases  of  under  valuation  or  under 
statement  in  such  lists  or  statements,  be  made,  as  aforesaid, 
upon  lists  according  to  the  form  prescribed,  to  be  made  out 
by  the  assessors,  and  assistant  assessors,  respectively;  which 
lists  the  said  assessors  and  assistant  assessors  are  hereby 
authorized  and  required  to  make  according  to  the  best  infor- 
mation they  can  obtain,  and  for  the  purpose  of  making  which 
they  are  hereby  authorized  to  enter  into  and  upon  all  and 
singular  the  premises,  respectively ; and  from  the  valuation  and 
enumerations  so  made  there  shall  be  no  appeal. 

NOTIFICATION  TO  PREPARE  LISTS. 

Sec.  10.  And  be  it  further  enacted , That  in  case  any  person 
shall  be  absent  from  his  or  her  place  of  residence  at  the  time 
an  assistant  assessor  shall  call  to  receive  the  list  of  such  per- 
son, it  shall  be  the  duty  of  such  assistant  assessor  to  leave  at 
the  place  of  residence  of  such  person,  with  some  person  of 
suitable  age  and  discretion,  if  such  be  present,  otherwise  to 
deposit  in  the  nearest  post-office,  a written  note  or  memoran- 
dum, addressed  to  such  person,  requiring  him  or  her  to  present 
to  such  assessor  the  list  or  lists  required  by  this  act  within  ten 
days  from  the  date  of  such  note  or  memorandum. 

FORCED  LISTS,  AND  PENALTIES  FOR  REFUSAL. 

Sec.  11.  And  be  it  further  enacted , That  if  any  person,  on 
being  notified  or  required,  as  aforesaid,  shall  refuse  or  neglect 
to  give  such  list  or  lists  within  the  time  required,  as  aforesaid, 
it  shall  be  the  duty  of  the  assessor  [or  assistant  assessors : see 
“ Amendatory  Act,”  general  amendments]  for  the  assessment 
district  within  which  such  person  shall  reside,  and  he  is  hereby 
authorized  and  required,  to  enter  into  and  upon  the  premises, 
if  it  be  necessary,  of  such  persons  so  refusing  or  neglecting. 


1! 


TI1E  NATIONAL  TAX  LAW. 


and  tc  make,  according  to  tlie  best  information  which  he  can 
obtain,  and  on  his  own  view  and  information,  such  lists  of 
property,  goods,  wares  and  merchandise,  and  all  articles  or 
objects  liable  to  duty  or  taxation,  owned  or  possessed,  or  under 
the  care  or  management  of  such  person,  as  are  required  by 
this  act,  including  the  amount,  if  any,  due  for  license ; and  in 
case  of  refusal  or  neglect  to  make  such  lists,  except  in  cases 
of  sickness,  the  assessors  shall  thereupon  add  fifty  per  centum 
to  the  amount  of  the  items  thereof;  and  the  lists,  so  made 
and  subscribed  by  such  assessor,  shall  be  taken  and  reputed 
as  good  and  sufficient  lists  of  the  persons  and  property  for 
which  such  person  is  to  be  taxed  for  the  purposes  of  this  act ; 
and  the  person  so  failing  or  neglecting,  unless  in  case  of  sick- 
ness or  failure  to  receive  the  notice,  shall,  moreover,  forfeit  and 
pay  the  sum  of  one  hundred  dollars,  except  where  otherwise 
provided  for ; to  be  recovered  for  the  use  of  the  United  States, 
with  costs  of  suit. 

ASSESSMENT  OF  PROPERTY  OF  ABSENTEES. 

Sec.  12.  And  be  it  further  enacted , That  whenever  there 
shall  be  in  any  assessment  district  any  property,  goods,  wares 
and  merchandise,  articles  or  objects,  not  owned  or  possessed 
by,  or  under  the  care  or  management  of,  any  person  or  per- 
sons within  such  district,  and  liable  to  be  taxed  as  aforesaid, 
and  no  list  of  which  shall  have  been  transmitted  to  the  assist- 
ant assessor  in  the  manner  provided  by  this  act,  it  shall  be 
the  duty  of  the  assistant  assessor  for  such  district,  and  he  is 
hereby  authorized  and  required,  to  enter  into  and  upon  the 
premises  where  such  property  is  situated,  and  take  such  view 
thereof  as  may  be  necessary,  and  to  make  lists  of  the  same 
according  to  the  form  prescribed,  which  lists,  being  subscribed 
by  the  said  assessor,  shall  be  taken  and  reputed  as  good  and 
sufficient  lists  of  such  property,  goods,  wares  and  merchan- 
dise, articles  or  objects,  as  aforesaid,  under  and  for  the  purposes 
of  this  act. 

ASSESSMENT  OF  PROPERTY  OUT  OF  DISTRICTS. 

Sec.  13.  And  be  it  further  enacted , That  the  owners,  posses- 
sors, or  persons  having  the  care  or  management  of  property, 
goods,  wares  and  merchandise,  articles  or  objects,  not  lying 
or  being  within  the  assessment  district  in  which  they  reside, 
shall  be  permitted  to  make  out  and  deliver  the  lists*  thereof 
required  by  this  act,  (provided  the  assessment  district  in  which 
the  said  objects  of  duty  or  taxation  are  situated  is  therein 
distinctly  stated)  at  the  time  and  in  the  manner  prescribed  to 
the  assistant  assessor  of  the  assessment  district  wherein  such 
persons  reside.  And  it  shall  be  the  duty  of  the  assistant 
assessor  who  receives  any  such  list  to  transmit  the  same  to 
the  assistant  assessor  where  such  objects  of  taxation  are  sit- 
uate, who  shall  examine  such  list;  and  if  he  approves  the 
•ame,  he  shall  retiiTn  it  to  the  assistant  assessor  from  whom 


INSPECTION  OP  LISTS  RETURNED. 


13 


be  received  it,  -with  his  approval  thereof;  and  if  he  fails  to 
approve  the  same,  he  shall  make  such  alterations  therein  as 
he  may  deem,  to  be  just  and  proper,  and  shall  then  return  the 
said  list,  with  such  alterations  therein  or  additions  thereto,  to 
the  assistant  assessor  from  whom  he  received  the  said  list; 
and  the  assistant  assessor,  where  the  person  liable  to  pay  such 
tax  resides,  shall  proceed  in  making  the  assessment  of  the  tax 
upon  the  list  by  him  so  received,  in  all  respects  as  if  the  said 
list  had  been  made  out  by  himself.* 

assessors’  returns  and  general  list. 

Sec.  14.  And  be  it  further  enacted , That  the  lists  aforesaid 
shall,  where  not  otherwise  specially  provided  for,  be  taken 
with  reference  to  the  day  fixed  for  that  purpose  by  this  act, 
as  aforesaid,  and  where  duties  accrue  at  other  and  different 
times,  the  lists  shall  be  taken  with  reference  to  the  time  when 
said  duties  become  due;  and  the  assistant  assessors,  respect- 
ively, after  collecting  the  said  lists,  shall  proceed  to  arrange 
the  same,  and  to  make  two  general  lists — the  first  of  which 
shall  exhibit,  in  alphabetical  order,  the  names  of  all  persons 
liable  to  pay  any  duty,  tax  or  license  under  this  act  residing 
within  the  assessment  district,  together  with  the  value  and 
assessment,'  or  enumeration,  as  the  case  may  require,  of  the 
objects  liable  to  duty  or  taxation  within  such  district  for 
which  each  such  person  is  liable,  or  for  which  any  firm,  com- 
pany or  corporation  is  liable,  with  the  amount  of  duty  or  tax 
payable  thereon;  and  the  second  list  shall  exhibit,  in  alpha- 
betical order,  the  names  of  all  persons  residing  out  of  the 
collection  district,  owners  of  property  within  the  district, 
together  with  the  value  and  assessment  or  enumeration  thereof, 
as  the  case  may  be,  with  the  amount  of  duty  or  tax  payable 
thereon  as  aforesaid.  The  forms  of  the  said  general  list  shall 
be  devised  and  prescribed  by  the  assessor,  under  the  direction 
of  the  Commissioner  of  Internal  Revenue,  and  lists  taken 
according  to  such  forms  shall  be  made  out  by  the  assistant 
assessors  and  delivered  to  the  assessor  within  thirty  days  after 
the  day  fixed  by  this  act  as  aforesaid,  requiring  lists  from 
individuals,  or  where  duties,  licenses  or  taxes  accrue  at  other 
and  different  times,  the  lists  shall  be  delivered  from  time  to 
time  as  they  become  due.  And  if  ahy  assistant  assessor  shall 
fail  to  perform  any  duty  assigned  by  this  act  within  the  time 
prescribed  by  his  precept,  warrant  or  other  legal  instructions, 
not  being  prevented  therefrom  by  sickness  or  other  unavoid- 
able accident,  every  such  assistant  assessor  shall  be  discharged 
from  office,  and  shall,  moreover,  forfeit  and  pay  two  hundred 
dollars,  to  be  recovered  for  the  use  of  the  United  States,  with 
costs  of  suit. 

INSPECTION  OP  LISTS  RETURNED — APPEALS  FROM,  ETC. 

Sec.  15.  And  be  it  further  enacted , That  the  assessors  for 
each  collection  district  shall,  by  advertisement  in  some  public 
* For  some  qualification  of  this  see  Tax  Law  Decisions. 


14 


THE  NATIONAL  TAX  LAW. 


newspapers  published  in  each  county  within  said  district,  if 
any  such  there  he,  and  by  written  or  printed  notifications,  to 
be  posted  up  in  at  least  four  public  places  within  each  assess- 
ment district,  advertise  all  persons  concerned,  of  the  time 
and  place  within  said  county  when  and  where  the  lists,  valua- 
tions and  enumerations  made  and  taken  within  said  county 
may  be  examined;  and  said  lists  shall  remain  open  for  exam- 
ination for  the  space  of  fifteen  days  after  notice  shall  have 
been  given  as  aforesaid.  And  said  notifications  shall  also 
state  when  and  where  within  said  county,  after  the  expiration 
of  said  fifteen  days,  appeals  will  be  received  and  deter- 
mined relative  to  any  erroneous  or  excessive  valuations  or 
enumerations  by  the  assistant  assessors.  And  it  shall  be  the 
duty  of  the  assessor  for  each  collection  district,  at  the  time 
fixed  for  hearing  such  appeal  as  aforesaid,  to  submit  the  pro- 
ceedings of  the  assistant  assessors,  and  the  lists  taken  and 
returned  as  aforesaid,  to  the  inspection  of  any  and  all  persons 
who  may  apply  for  that  purpose.  And  the  said  assessor  for 
each  collection  district  is  hereby  authorized,  at  any  time 
within  fifteen  days  from  and  after  the  expiration  of  the  time 
allowed  for  notification  as  aforesaid,  to  hear  and  determine, 
in  a summary  way,  according  to  law  and  right,  upon  any  and 
all  appeals  which  may  be  exhibited-  against  the  proceedings 
of  the  said  assistant  assessors:  Provided , that  the  question  to 
be  determined  by  the  assessor,  on  an  appeal  respecting  the 
valuation  or  enumeration  of  property,  or  objects  liable  to  duty 
or  taxation,  shall  be,  whether  the  valuation  complained  of  be 
or  be  not  in  a just  relation  or  proportion  to  other  valuations 
in  the  same  assessment  district,  and  whether  the  enumeration 
be  or  be  not  correct.  And  all  appeals  to  the  assessor,  as 
aforesaid,  shall  be  made  in  writing,  and  shall  specify  the 
particular  cause,  matter  or  thing  respecting  which  a decision 
is  requested  ; and  shall,  moreover,  state  the  ground  or  principle 
of  inequality  or  error  complained  of.  And  the  assessor  shall 
have  power  to  re-examine  and  equalize  the  valuations  as  shall 
appear  just  and  equitable;  but  no  valuation  or  enumeration 
shall  be  increased  without  a previous  notice,  of  at  least  five 
days,  to  the  party  interested,  to  appear  arid  object  to  the  same, 
if  he  j adge  proper  ; which  notice  shall  be  given  by  a note  in 
writing,  to  be  left  at  the  dwelling-house,  office  or  place  of  busi- 
ness of  the  party  by  such  assessor  or  an  assistant  assessor. 

ASSESSORS  TO  REPORT  LISTS  TO  COLLECTORS. 

Sec.  16.  And  he  it  further  enacted , That  the  said  assessors 
of  each  collection  district,  respectively,  shall,  immediately  after 
the  expiration  of  the  time  for  hearing  appeals,  and  from  time 
to  time,  as  duties,  taxes  or  licenses  become  liable  to  be 
assessed,  make  out  lists  containing  the  sums  payable  according 
to  the  provisions  of  this  act  upon  every  object  of  duty  or 
taxation  in  and  for  each  collection  district,  which  lists  shall 


PAT  TO  ASSESSORS  AND  ASSISTANTS. 


15 


contain  tlie  name  of  each  person  residing  within  the  said 
district  owning  or  having  the  cafe  or  superintendence  of 
property  lying  within  the  said  district  which  is  liable  to  the 
said  tax,  or  engaged  in  any  business  or  pursuit  requiring  a 
license,  when  such  person  or  persons  are  known,  together 
with  the  sums  payable  by  each ; and  where  there  is  any 
property  within  any  collection  district  liable  to  the  payment 
of  the  said  duty  or  tax  not  owned  or  occupied  by  or 
under  the  superintendence  of  any  person  resident  therein, 
there  shall  be  a separate  list  of  such  property,  specifying  the 
sum  payable,  and  the  names  of  the  respective  proprietors, 
where  known.  And  the  assistant  assessor  making  out  any 
such  separate  list  shall  transmit  therefrom  to  the  assistant 
assessor,  where  the  persons  liable  to  pay  such  tax  reside  or 
shall  have  their  principal  place  of  business,  copies  of  the  list 
of  property  held  by  persons  so  liable  to  pay  such  tax,  to  the 
end  that  the  taxes  assessed  under  the  provisions  of  this  act 
may  be  paid  within  the  collection  district  where  the  persons 
liable  to  pay  the  same  reside  or  may  have  their  principal 
place  of  business.  And  in  all  other  cases  the  said  assessor  shall 
furnish  to  the  collectors  of  the  several  collection  districts, 
respectively,  within  ten  days  after  the  time  of  hearing  appeals, 
and  from  time  to  time  thereafter  as  required,  a certified  copy 
of  such  list  or  lists  for  their  proper  collection  districts ; and  in 
default  of  performance  of  the  duties  enjoined  upon  assessors 
by  this  section  they  shall  severally  and  individually  forfeit 
and  pay  the  sum  of  five  hundred  dollars  to  the  use  of  the 
United  States;  and,  moreover,  shall  forfeit  their  compensation 
as  assessors:  Provided , that  it  shall  be  in  the  power  of  the 
Commissioner  of  Internal  Revenue  to  exonerate  any  assessor 
as  aforesaid  from  such  forfeitures,  in  whole  or  hi  part,  as  to 
him  shall  appear  just  and  equitable. 

PAT  TO  ASSESSORS  AND  ASSISTANTS. 

Sec.  17.  And  be  it  further  enacted , That  there  shall  be 
allowed  and  paid  to  the  several  assessors  and  assistant 
assessors,  for  their  services  under  this  act — to  each  assessor 
three  dollars  per  day  for  every  day  employed  in  making  the 
necessary  arrangements  and  giving  the  necessary  instructions 
to  the  assistant  assessors  for  the  valuation;  and  five  dollars 
per  day  for  every  day  employed  in  hearing  appeals,  revising 
valuations,  and  making  out  lists  agreeable  to  tlie  provisions 
of  this  act ; and  one  dollar  for  every  hundred  taxable 
persons  contained  in  the  tax  list,  as  delivered  by  him  to  said 
collectors,  and  forwarded  to  the  Commissioner  of  Internal 
Revenue;  to  each  assistant  assessor  three  dollars  for  every 
day  actually  employed  in  collecting  lists  and  making  valua- 
tions, the  number  of  days  necessary  for  that  purpose  to  be 
certified  by  the  assessor  and  approved  by  the  Commissioner 
of  Internal  Revenue;  and  one  dollar  for  every  hundred 

V .Acu-  • V.  1 Jit  .2-0, 


1C 


THE  NATIONAL  TAX  LAW. 


taxable  persons  contained  in  the  tax  list,  as  completed  and 
delivered  by  him  to  the  assessor.  And  the  said  assessors  and 
assistant  assessors,  respectively,  shall  also  be  allowed  tueir 
necessary  and  reasonable  charges  for  stationery  and  blank 
books  used  in  the  execution  of  their  duties,  and  the  compensa- 
tion herein  specified  shall  be  in  full  for  all  expenses  not  other- 
wise particularly  authorized:  Provided , the  Secretary  of  the 
Treasury  shall  be,  and  fie  is  hereby,  authorized  to  fix  such 
additional  rates  of  compensation  to  be  made  to  assessors 
and  assistant  assessors  in  the  States  of  California  and  Oregon 
and  the  Territories,  as  may  appear  to  him  to  be  just  and 
equitable  in  consequence  of  the  greater  cost  of  living  and 
traveling  in  those  States  and  Territories,  and  as  may  in  his 
judgment  be  necessary  to  secure  the  service  of  competent  and 
efficient  men,  provided  the  rates  of  compensation  thus  allowed 
shall  not  exceed  the  rates  paid  to  similar  officers  in  such  States 
and  Territories  respectively.  In  cases  where  a collection  dis- 
trict embraces  more  than  a single  Congressional  district,  the 
Secretary  of  the  Treasury  may  allow  the  assessor  such  compen 
sation  as  he  may  deem  necessary. 

AGGREGATE  LISTS. 

Sec.  18.  And  be  it  farther  enacted.  That  each  collector,  on 
receiving  a list,  as  aforesaid,  and  from  time  to  time  as  such 
lists  may  be  received  from  the  said  assessors  respectively, 
shall  subscribe  three  receipts,  one  of  which  shall  be  given  on 
a full  and  correct  copy  of  such  list ; which  list  shall  be  de- 
livered by  him  to,  and  shall  remain  with,  the  assessor  of  his 
collection  district,  and  shall  be  open  to  the  inspection  of  any 
person  who  may  apply  to  inspect  the  same ; and  the  other 
two  receipts  shall  be  given  on  aggregate  statements  of  the  lists 
aforesaid,  exhibiting  the  gross  amount  of  taxes  to  be  collected 
in  his  collection  district ; one  of  which  aggregate  statements 
and  receipts  shall  be  transmitted  to  the  Commissioner  of  Inter- 
nal Revenue,  and  the  other  to  the  First  Comptroller  of  the' 
Treasury;  and  all  lists  received  from  time  to  time,  as  afore- 
said, shall  be  in  like  form  and  manner  transmitted  as  afore- 
said. 

TAX-COLLECTION — PENALTY  FOR  NON-PAYMENT,  ETC. 

Sec.  19.  And  be  it  further  enacted.  That  each  of  said  collect- 
ors [and  Deputy  Collectors : see  “ Amendatory  Act,"  general 
regulations]  shall,  within  ten  days  after  receiving  his  annual 
collection  list  from  the  assessors,  respectively,  as  aforesaid, 
give  notice,  by -advertisement  published  in  each  county  in  his 
collection  district,  in  one  newspaper  printed  in  each  county,  if 
any  such  there  be,  and  by  notifications  to  be  posted  up  in  at 
least  four  public  places  in  each  county  in  his  collection  dis- 
trict, that  the  said  duties  have  become  due  and  payable,  and 
state  the  time  and  place  within  said  county  at  which  he  will 
attend  to  receive  the  same,  which  time  shall  not  be  less 


PENALTY  FOR  NON-PAYMENT. 


17 


than  ten  days  after  such  notification  ; and  all  persons  who  shall 
neglect  to  pay  the  duties  and  taxes  so  as  aforesaid  assessed 
upon  them  to  the  collector  within  the  time  specified,  shall  be 
liable  to  pay  ten  per  centum  additional  upon  the  amount 
thereof,  the'  fact  of  which  liability  shall  be  stated  in  the 
advertisement  and  notifications  aforesaid.  And  with  regard 
to  all  persons  who  shall  neglect  to  pay  as  aforesaid,  it  shall 
be  the  duty  of  the  collector,  in  person  or  by  deputy,  within 
twenty  days  after  such  neglect,  to  make  a demand  personally, 
or  at  the  dwellings  or  usual  places  of  business  of  such  persons, 
if  any  they  have,  for  payment  of  said  duties  or  taxes,  with  the 
ten  per  centum  additional  aforesaid.  And  with  respect  to  all 
such  duties  or  taxes  as  are  not  included  in  the  annual  lists 
aforesaid,  and  all  taxes  and  Julies  the  collection  dr  which 
is  not  otherwise  provided  for  in  this  act,  it  shall  be  the  duty 
of  each  collector,  in  person  or  by  deputy,  to  demand  payment 
thereof,  in  manner  aforesaid,  within  ten  days  from  and  after  , 
receiving  the  list  thereof  from  the  assessor  ; and  if  the  annual ' 
and  other  duties  shall  not  be  paid  within  ten  days  fronT'and-.- 
after  such  demand  therefor,  it  shall  be  lawful  for  such  col- 
lector or  his  deputies  to  proceed  to  collect  the  said  duties  or 
taxes,  with  ten  per  centum  additional  thereto,  as  aforesaid, 
by  distraint  andsale  of  the  goods,  chattels  or  effects  of  the 
persons  delinquent  as  aforesaid.  And  in  case  of  ’ such  dis- 
traint, it  shall  be  the  duty  of  the  officer  charged  with  the  col- 
lection to  make,  or  cause  to  be  made,  an  account  of  the  goods 
or  chattels  which  may  be  distrained,  a copy  of  which,  signed 
by  the  officer  making  such  distraint,  shall  be  left  with  the 
owner  or  possessor  of  such  goods,  chattels  or  effects,  or  at  his 
or  her  dwelling,  with  some  person  of  suitable  age  and  discre- 
tion, with  a note  of  the  sum  demanded,  and  the  time  and 
place  of  sale;  and  the  said,  officer  shall  forthwith  cause  a 
notification  to  be  published  in  some  newspaper  within  the 
county  wherein  said  distraint  is  made,  if  there  is  a newspaper 
published  in  said  county,  or  to  be  publicly  posted  up  at  the 
post-office,  if  there  be  one  within  five  miles,  nearest  to  the 
residence  of  the  person  whose  property  shall  be  distrained, 
and  in  not  less  than  two  other  public  places,  which  notice 
shall  specify  the  articles  distrained,  and  the  time  and  place 
for  the  sale  thereof,  which  time  shall  not  be  less  than  ten  nor 
more  than  twenty  days  from  the  date  of  such  notification, 
and  the  place  proposed  for  sale  not  more  than  five  miles  dis- 
tant from  the  place  of  making  such  distraint : Provided,  that 
in  any  case  of  distraint  for  the  payment  of  the  duties  or  taxes 
aforesaid,  the  goods,  chattels  or  effects  so  distrained  shall  and 
may  be  restored  to  the  owner  or  possessor,  if,  prior  to  the 
sale,  payment  of  the  amount  due,  or  tender  thereof,  shall  bf* 
made  to  the  proper  officer  charged  with  the  collection  of  the 
full  amount  demanded,  together  with  such  fee  for  levying 


18 


THE  NATIONAL  TAX  LAW. 


and  sucli  sum  for  the  necessary  and  reasonable  expense  of 
removing,  advertising  and  keeping  the  goods,  chattels  or  effects 
so  distrained  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue  ; but  in  case  of  non-payment  or  tender,  as 
aforesaid,  the  said  officers  shall  proceed  to  sell  the  said  goods, 
chattels  or  effects  at  public  auction,  and  shall  and  may  retain 
from  the  proceeds  of  such  sale  the  amount  demandable  for 
the  use  of  the  United  States,  with  the  necessary  and  reason- 
able expenses  of  distraint  and  sale,  and  a commission  of  five 
per  centum  thereon  for  his  own  use,  rendering  the  overplus, 
if  any  there  be,  to  the  person  whose  goods,  chattels  or  effects 
shall  have  been  distrained:  Provided,  that  there  shall  be  ex- 
empt from  distraint  the  tools  or  implements  of  a trade  or  pro- 
fession, one  cow,  arms,  and  provisions,  and  household  furni- 
ture kept  for  use,  and  apparel  necessary  for  a family. 

PROPERTY  SOLD  FOR  TAXES. 

Sec.  20.  And  he  it  further  enacted , That  in  all  cases  where 
the  property  liable  to  distraint  for  duties  or  taxes  under  this 
act  may  not  be  divisible,  so  as  to  enable  the  collector  by  a 
sale  of  part  thereof  to  raise  the  whole  amount  of  the  tax,  with 
all  costs,  charges  and  commissions,  the  whole  of  such  prop- 
erty shall  be  sold,  and  the  surplus  of  the  proceeds  of  the  sale, 
after  satisfying  the  duty  or  tax,  costs  and  charges,  shall  be 
paid  to  the  owner  of  the  property,  or  his,  her  or  their  legal 
representatives;  or  if  he,  she  or  they  can  not  be  found,  or 
refuse  to  receive  the  same,  then  such  surplus  shall  be  de- 
posited in  the  treasury  of  the  United  States,  to  be  there  held 
for  the  use  of  the  owner,  or  his,  her  or  their  legal  representa- 
tives, until  he,  she  or  they  shall  make  application  therefor  to 
the  Secretary  of  the  Treasury,  who,  upon  such  application, 
shall,  by  warrant  on  the  treasury,  cause  the  same  to  be  paid 
to  the  applicant.  And  if  the  property  advertised  for  stfle  as 
aforesaid  can  not  he  sold  for  the  amount  of  the  duty  or  tax 
due  thereon,  with  the  costs  and  charges,  the  collector  shall 
purchase  the  same  in  behalf  of  the  United  States  for  an  amount 
not  exceeding  the  said  tax  or  duty,  with  the  costs  and  charges 
thereon,  and  all  property  so  purchased  may  be  sold  by  said 
collector  under  such  regulations  as  may  be  prescribed  by 
the  Commissioner  of  Internal  Revenue.  And  the  collector 
shall  render  a distinct  account  of  all  charges  incurred  in  the 
sale  of  such  property,  and  shall  pay  into  the  Treasury  the 
surplus,  if  any  there  be,  alter  defraying  the  charges. 

SEIZED  PROPERTY,  AND  TITLES  THEREFOR. 

Sec.  21.  And  be  it  further  enacted , That  in  any  case  where 
goods,  chattels  or  effects  sufficient  to  satisfy  the  duties  imposed 
by  this  act  upon  any  person  liable  to  pay  the  same,  shall 
not  be  found  by  the  collector  or  deputy  collector  whose 
duty  it  may  be  to  collect  the  same,  he  is  hereby  authorized 
to  collect  the  same  by  seizure  and  sale  of  real  estate ; and 


SEIZED  PROPERTY,  AND  TITLES  THEREFOR. 


19 


tlie  officer  making  such  seizure  and  sale  shall  give  notice 
to  the  person  whose  estate  is  proposed  to  he  sold,  by 
giving  him  in  hand,  or  leaving  at  his  last  and  usual  place  of 
abode,  if  he  has  any  such  within  the  collection  district  where 
said  estate  is  situated,  a notice  in  writing,  stating  what  par 
ticular  estate  is  proposed  to  be  sold,  describing  the  same 
with  reasonable  certainty,  and  the  time  when  and  place  where 
said  officer  proposes  to  sell  the  same,  which  time  shall  not  be 
less  than  ten  nor  more  than  twenty  days  from  the  time  of  giving 
said  notice ; and  the  said  officer  shall  also  cause  a notification 
to  the  same  effect  to  be  published  in  some  newspaper  within 
the  county  where  such  seizure  is  made,  if  any  such  there  be, 
and  shall  also  cause  a like  notice  to  be  posted  up  at  the^>ost- 
office  nearest  to  the  place  of  residence  of  the  person  whose 
estate  shall  be  so  seized,  and  in  two  other  public  places 
within  the  county;  and  the  place  of  said  sale  shall  not  be 
more  than  five  miles  distant  from  the  estate  seized.  At 
the  time  and  place  appointed,  the  officer  making  such  seizure 
shall  proceed  to  sell  the  said  estate  at  public  auction,  offering 
the  same  at  a minimum  price,  including  the  amount  of  duties, 
with  the  ten  per  centum  additional  thereon,  and  all  charges  for 
advertising,  and  an  officer’s  fee  of  ten  dollars ; and  if  no  per- 
son offers  for  said  estate  the  amount  of  said  minimum,  the 
officer  shall  declare  the  same  to  be  purchased  by  him  for  the 
United  States,  and  shall  deposit  with  the  District  Attorney 
of  the  United  States  a deed  thereof,  as  hereinafter  specified 
and  provided,  otherwise  the  same  shall  be  declared  to  be  sold 
to  the  highest  bidder;  and  said  sale  may  be  adjourned  by  said 
officer  for  a period  not  exceeding  five  days,  if  he  shall  think 
it  advisable  so  to  do.  If  the  amount  bid  shall  not  be  then  and 
there  paid,  the  officer  shall  forthwith  proceed  to  again  sell  said 
estate  in  the  same  manner.  If  the  amount  bid  shall  be  then 
and  there  paid,  the  officer  shall  give  his  receipt  therefor,  if 
requested,  and  within  five  days  thereafter  he  shall  make  out  a 
deed  of  the  estate  so  sold  to  the  purchaser  thereof,  and  exe- 
cute the  same  -in  his  official  capacity  in  the  manner  prescribed 
by  the  laws  of  the  State  in  which  said  estate  may  [be]  situated, 
in  which  said  deed  shall  be  recited  the  fact  of  said  seizure  and 
sale  with  the  cause  thereof,  the  amount  of  duty  for  which  said 
sale  was  made,  and  of  all  charges  and  fees,  and  the 
amount  paid  by  the  purchaser,  and  all  his  acts  and  doings  in 
relation  to  said  seizure  and  sale,  and  shall  have  the  same  ready 
for  delivery  to  said  purchaser,  and  shall  deliver  the  same  accord- 
ingly upon  request  therefor ; and  said  deed  shall  be  prima  facie 
evidence  of  the  truth  of  the  facts  stated  therein,  and  if  the  pro- 
ceedings of  the  officer,  as  set  forth,  have  been  substantially  in 
pursuance  of  the  provisions  of  this  act,  shall  be  considered  aud 
operate  as  a conveyance  to  the  purchaser  of  the  title  to  said 
estate,  but  shall  not  affect  the  rights  of  third  persons,  acquired 


20 


THE  NATIONAL  TAX  LAW. 


previously  to  the  claim  of  the  United  States  under  this  act. 
The  surplus,  if  any,  arising  from  such  sale  shall  be  disposed 
of  as  provided  in  this  act  for  like  cases  arising  upon  sales 
of  personal  property;  and  any  person  whose  estate  may  be 
seized  for  duties  as  aforesaid  shall  have  the  same  right  to 
pay  or  tender  the  amount  due,  with  all  proper  charges  there- 
on, prior  to  the  sale  thereof,  and  thereupon  to  relieve  his  said 
estate  from  sale  as  aforesaid,  as  is  provided  in  this  act  for 
personal  property  similarly  situated.  And  any  collector  or 
deputy  collector  may,  for  the  collection  of  duties  imposed 
upon  any  person  by  this  act  and  committed  to  him  for  col- 
lection, seize  and  sell  the  lands  of  such  person  situated  in  any 
othe P collection  district  within  the  State  in  which  said  officer 
resides,  and  his  proceedings  in  relation  thereto  shall  have  the 
same  effect  as  if  the  same  were  had  in  his  proper  collection 
district ; and  the  owners,  their  heirs,  executors  or  administra- 
tors, or  any  person  having  an  interest  therein,  or  any  person 
on  their  behalf,  shall  have  liberty  to  redeem  the  lands  sold, 
as  aforesaid,  within  one  year  from  and  after  recording  the 
said ' deed,  upon  payment  to  the  purchaser,  or,  in  case  he  can 
not  be  found  in  the  county  where  the  lands  are  situate,  to 
the  collector  for  the  use  of  the  purchaser,  his  heirs  or  assigns, 
of  the  amount  paid  by  the  purchaser,  with  interest  on  the 
same  at  the  rate  of  twenty  per  centum  per  annum.  And  it 
shall  be  the  duty  of  every  collector  to  keep  a record  of  all 
sales  of  land  made  in  his  collection  district,  whether  by  him- 
self or  his  deputies,  in  which  shall  be  set  forth  the  tax  for 
which  any  such  sale  was  made,  the  dates  of  seizure  and  sale, 
the  name  of  the  party  assessed,  and  all  proceedings  in  making 
said  sale,  the  amount  of  fees  and  expenses,  the  name  of  the 
purchaser,  and  the  date  of  the  deed,  which  record  shall  be 
certified  by  the  officer  making  the  sale.  And  it  shall  be  the 
duty  of  any  deputy  making  sale,  as  aforesaid,  to  return  a 
statement  of  all  his  proceedings  to  the  collector,  and  to  certify 
the  record  thereof.  And  in  case  of  the  death  or  removal  of 
the  collector,  or  the  expiration  of  his  term  of  office  from  any 
other  cause,  said  record  shall  be  deposited  in  the  office  of  the 
Clerk  of  the  District  Court  of  the  United  States  for  the  dis- 
trict within  which  the  said  collector  resided,  and  a copy  of 
eveiy  such  record  certified  by  the  collector,  or  by  the  clerk, 
as  the  case  may  require,  shall  be  evidence  in  any  court  of  the 
truth  of  the  facts  therein  stated.  And  when  any  lands  sold 
as  aforesaid,  shall  be  redeemed  as  hereinbefore  provided,  the 
collector  or  clerk,  as  the  case  may  be,  shall  make  an  entry 
of  the  fact  upon  the  record  aforesaid,  and  the  said  entry  shall 
be  evidence  of  such  redemption.  And  the  claim  of  the  Gov- 
ernment to  lands  sold  under  and  by  virtue  of  the  foregoing 
provisions,  shall  be  held  to  have  accrued  at  the  tune  of  seizure 
thereof. 


COLLECTORS  TO  PAT  MONTHLY. 


21 


PROPERTY  OF  ALIENS  AND  ABSENTEES. 

Sec.  22.  And  be  it  further  enacted , That  if  any  collector 
snail  find  upon  any  lists  of  taxes  returned  to  him  for  collection 
property  lying  within  his  district  which  is  charged  with  any 
specific  or  ad  valorem  tax  or  duty,  but  which  is  not  owned, 
occupied  or  superintended  by  some  person  known  to  such 
collector  to  reside  or  to  have  some  place  of  business  within 
the  United  States,  such  collector  shall  forthwith  take  such 
property  into  his  custody,  and  shall  advertise  the  same,  and 
the  tax  charged  upon  the  same,  in  some  newspaper  published 
in  his  district,  if  any  shall  be  published  therein,  otherwise  in 
some  newspaper  in  an  adjoining  district,  for  the  space  of  thirty 
days;  and  if  the  taxes  thereon,  with  all  charges  for  adver- 
tising, shall  not  be  paid  within  said  thirty  days,  such  collector 
shall  proceed  to  sell  the  same,  or  so  much  as  is  necessary,  in 
the  manner  provided  for  the  sale  of  other  goods  distrained 
for  the  non-payment  of  taxes,  and  out  of  the  proceeds  shall 
satisfy  all  taxes  charged  upon  such  property,  with  the  costs 
of  advertising  and  selling  the  same.  And  like  proceedings 
to  those  provided  in  the  preceding  section  'for  the  purchase 
and  resale  of  property  which  can  not  be  sold  for  the  amount  of 
duty  or  tax  due  thereon,  shall  be  had  with  regard  to  property 
sold  under  the  provisions  of  this  section.  And  any  surplus 
arising  from  any  sale  herein  provided  for  shall  be  paid  into 
the  treasury,  for  the  benefit  of  the  owner  of  the  property. 
And  the  Secretary  of  the  Treasury  is  authorized  in  any  case 
where  money  shall  be  paid  into  the  treasury  for  the  benefit 
of  any  owner  of  property  sold  as  aforesaid,  to  repay  the  same, 
on  proper  proof  being  furnished  that  the  person  applying  there- 
for is  entitled  to  receive  the  same. 

COLLECTORS  TO  FAY  MONTHLY. 

Sec.  23.  And  be  it  further  enacted , That  the  several  collect- 
ors shall,  at  the  expiration  of  each  and  every  month,  after 
they  shall  respectively  commence  their  collections,  transmit  to 
the  Commissioner  of  Internal  Revenue  a statement  of  the 
collections  made  by  them,  respectively,  within  the  month,  and 
pay  over  monthly,  or  at  such  time  or  times  as  may  be  re- 
quired by  the  Commissioner  of  Internal  Revenue,  the  moneys 
by  them  respectively  collected  within  the  said  term,  and  at 
such  places  as  may  be  designated  and  required  by  the  Com- 
missioner of  Internal  Revenue;  and  eaeli  of  the  said  collectors 
shall  complete  the  collection  of  all  sums  annually  assigned  to 
him  for  collection,  as  aforesaid,  shall  pay  over  the  same  into 
the  treasury,  and  shall  render  his  final  account  to  the  Trea- 
sury Department  as  often  as  he  may  be  required,  and  within 
six  months  from  and  after  the  clay  when  he  shall  have 
received  the  collection  lists  from  the  said  assessors  or  assistant 
assessors,  as  aforesaid.  And  the  Secretary  of  the  Treasury  is 
authorized  to  designate  one  or  more  depositories  in  each 


22 


THE  NATIONAL  TAX  LAW 


State,  for  the  deposit  and  safe  keeping  of  the  moneys  collected 
by  virtue  of  this  act,  and  the  receipt  of  the  proper  officer  of 
such  depository  to  a collector  for  the  money  deposited  by 
him  shall  be  a sufficient  voucher  for  such  collector  in  the 
settlement  of  his  accounts  at  the  Treasury  Department.  And 
the  Commissioner  of  Internal  Revenue  may,  under  the  direc- 
tion of  the  Secretary  of  the  Treasury  prescribe  such  regula- 
tions with  reference  to  such  deposits  as  he  may  deem  necessary. 
collector's  account  current. 

Sec.  24.  And  be  it  further  enacted , That  each  collector  shall 
be  charged  with  the  whole  amount  of  taxes  by  him  receipted, 
whether  contained  in  lists  delivered  to  him  by  the  assessors 
respectively,  or  delivered  or  transmitted  to  him  by  assistant 
assessors  from  time  to  time,  or  by  other  collectors,  and  shall 
be  credited  with  the  amount  of  duties  or  taxes  contained  in 
the  lists  transmitted  in  the  manner  above  provided  to  other 
collectors,  and  by  them  receipted  as  aforesaid;  and  also  for 
the  duties  or  taxes  of  such  persons  as  may  have  absconded, 
or  become  insolvent,  prior  to  the  day  when  the  duty  or  tax 
ought,  according  to  the  provisions  of  this  act,  to  have  been 
collected:  Provided , that  it  shall  be  proved  to  the  satisfaction 
of  the  First  Comptroller  of  the  Treasury  that  due  diligence 
was  used  by  the  collector,  and  that  no  property  was  left  from 
which  the  duty  or  tax  could  have  been  recovered.  And  each 
collector  shall  also  be  credited  with  the  amount  of  all  prop- 
erty purchased  by  him  for  the  use  of  the  United  States,  pro- 
vided he  shall  faithfully  account  for,  and  pay  over  the  pro- 
ceeds thereof  upon  a resale  of  the  same  as  required  by  this 
act. 

PROCEEDINGS  AGAINST  DELINQUENT  COLLECTORS. 

Sec.  25.  And  be  it  further  enacted , That  if  any  collector 
shall  fail  either  to  collect  or  to  render  his  account,  or  to  pay 
over  in  the  manuer  or  within  the  times  hereinbefore  provided, 
it  shall  be  the  duty  of  the  Fij^t  Comptroller  of  the  Treasury, 
and  he  is  hereby  authorized  and  required,  immediately  after 
such  delinquency,  to  report  the  same  to  the  Solicitor  of  the 
Treasury,  who  shall  issue  a warrant  of  distress  against  such 
delinquent  collector  and  Iris  sureties,  directed  to  the  marshal 
of  the  district,  therein  expressing  the  amount  of  the  taxes 
with  which  the  said  collector  is  chargeable,  and  the  sums,  if 
any,  which  have  been  paid.  And  the  said  marshal  shall, 
himself,  or  by  his  deputy,  immediately  proceed  to  levy  and 
collect  the  sum  which  may  remain  due,  by  distress  and  sale 
of  the  goods  and  chattels,  or  any  personal  effects  of  the  delin- 
quent collector,  giving  at  least  five  days  notice  of  the  time 
and  place  of  sale,  in  the  manner  provided  by  law  for  adver- 
tising sales  of  personal  property  on  execution  in  the  State 
wherein  such  collector  resides;  and,  furthermore,  if  such 
goods,  chattels  and  effects  can  not  be  found  sufficient  to  satisfy 


PENALTIES,  ETC. 


23 


the  said  warrant,  the  said  marshal  or  his  deputy  shall  and 
may  proceed  to  levy  and  collect  the  sum  which  remains  due, 
by  distress  and  sale  of  the  goods  and  chattels,  or  any  personal 
effects,  of  the  surety  or  sureties  of  the  delinquent  collector, 
giving  notice  as  hereinbefore  provided,  and  the  bill  of  sale  of 
the  oflicei;  of  any  goods,  chattels,  or  other  personal  property 
distrained  and  sold  as  aforesaid,  shall  be  Conclusive  evidence 
of  title  to  the  purchaser,  and  prima  facie  evidence  of  the  right 
of  the  officer  to  make  such  sale,  and  of  the  correctness  of  his 
proceedings  in  selling  the  same.  And  for  want  of  goods  and 
chattels,  or  other  personal-  effects  of  such  collector  or  his  sure- 
ties, sufficient  to  satisfy  any  warrant  of  distress,  issued  pursu- 
ant to  the  preceding  section  of  this  act,  the  lands  and  real 
estate  of  such  collector  and  his  sureties,  or  so  much  thereof 
as  may  be  necessary  for  satisfying  the  said  warrant,  after 
being  advertised  for  at  least  three  weeks  in  not  less  than 
three  public  places  in  the  collection  district,  and  in  one  news- 
paper printed  in  the  county  or  district,  if  any  there  be,  prior 
to  the  proposed  time  of  sale,  may  and  shall  be  sold  at  public 
auction  by  the  marshal  or  his  deputy,  who,  upon  such  sale 
shall,  as  such  marshal  or  deputy  marshal,  make  and  deliver 
to  the  purchaser  of  the  premises  so  sold  a deed  of  conveyance 
thereof,  to  be  executed  and  acknowledged  in  the  manner  and 
form  prescribed  by  the  laws  of  the  State  in  which  said  lands 
are  situated,  which  said  deed  so  made  shall  invest  the  pur- 
chaser with  all  the  title  and  interest,  of  the  defendant  or 
defendants  named  in  said  warrant,  existing  at  the  time  of 
seizure  thereof.  And  all  moneys  that  may  remain  of  the 
proceeds  of  such  sale  after  satisfying  the  said  warrant  of 
distress,  and  paying  the  reasonable  costs  and  charges  of  sale, 
shall  be  returned  to  the  proprietor  of  the  lands  or  real  estate 
sold  as  aforesaid. 

PENALTY  FOR  EXTORTION. 

Sec.  26.  And  be  it  further  enacted , That  each  and  every 
collector,  or  his  deputy,  who  shall  exercise  or  be  guilty  of 
any  extortion  or  willful  oppression,  under  color  of  this  act,  or 
shall  knowingly  demand  other  or  greater  sums  than  shall  be 
authorized  by  this  act,  shall  be  liable  to  pay  a sum  not  exceed- 
ing double  the  amount  of  damages  accruing  to  the  party^ 
injured,  to  be  recovered  by  and  for  the  use  of  the  party 
injured,  with  costs  of  suit,  and  shall  be  dismissed  from  office, 
aud  be  disqualified  from  holding  such  office  thereafter ; and 
each  and  every  collector,  or  his  deputies,  shall  give  receipts 
for  all  sums  by  them  collected  and  retained  in  pursuance  of 
this  act. 

THE  RIGHT  OF  ENTRY  TO  PREMISES. 

Sec.  27.  And  be  it  further  enacted , That  a collector  or 
deputy  collector,  assessor  or  assistant  assessor  shall  be  author- 
ized to  enter,  in  the  daytime  any  brewery,  distillery,  manu- 


24 


THE  NATIONAL  TAY  LAW. 


factory,  building,  or  place  where  any  property,  articles,  or 
objects,  subject  to  duty  or  taxation  under  the  provisions  of 
this  act,  are  made,  produced,  or  kept,  within  his  district,  so 
far  as  it  may  be  necessary  for  the  purpose  of  examining  said 
property,  articles,  or  objects,  or  inspecting  the  accounts 
required  by  this  act  from  time  to  time  to  be  made.  And 
every  owner  of  such  brewery,  distillery,  manufactory,  build- 
ing, or  place,  or  persons  having  the  agency  or  superintendence 
of  the  same,  who  shall  refuse  to  admit  such  officer,  or  to  suffer 
him  to  examine  said  property,  articles,  or  objects,  or  to  inspect 
said  accounts,  shall  for  every  such  refusal,  forfeit  and  pay  the 
sum  of  five  hundred  dollars. 

PENALTY  FOR  OBSTRUCTION. 

Sec.  28.  And  be  it  further  enacted , That  if  any  person  shall 
forcibly  obstruct  or  hinder  a collector  or  deputy  collector  in 
the  execution  of  this  act,  or  of  any  power  and  authority 
hereby  vested  in  him,  or  shall  forcibly  rescue,  or  cause  to  be 
rescued,  any  property,  articles,  or  objects,  after  the  same  shall 
have  been  seized  by  him,  or  shall  attempt  or  endeavor  so  to 
do,  the  person  so  offending  shall,  for  every  such  offense, 
forfeit  and  pay  the  sum  of  five  hundred  dollars. 

See  Amendatory  Act,  “ General  Amendments,”  for  important 
modification  of  this  section. 

IN  CASE  OF  COLLECTOR’S  SICKNESS,  ETC. 

Sec.  29.  And  be  it  further  enacted,  That  in  case  of  the 
sickness  or  temporary  disability  of  a collector  to  discharge 
such  of  his  duties  as  can  not  under  existing  laws  be  discharged 
by  a deputy,  they  may  be  devolved  by  him  upon  one  of  his 
deputies : Provided , that  information  thereof  be  immediately 
communicated  to  the  Secretary  of  the  Treasury,  and  shall  not 
be  disapproved  by  him.  And  provided  further , that  the 
responsibility  of  the  collector  or  his  sureties  to  the  United 
States  shall  not  be  affected  or  impaired  thereby. 

IN  CASE  OF  COLLECTOR’S  DEATH,  ETC. 

Sec.  30.  And  be  it  further  enacted,  That  in  case  a collector 
shall  die,  resign,  or  be  removed,  the  deputies  of  such  collector 
shall  continue  to  act  until  their  successors  are  appointed  ; and 
the  deputy  of  such  collector  longest  in  service  at  the  time 
’immediately  proceeding  may  and  shall,  until  a successor  shall 
be  appointed,  discharge  all'  the  duties  of  said  collector ; and 
for  the  official  acts  and  defaults  of  such  deputy  a remedy  shall 
be  had  on  the  official  bond  of  the  collector,  as  in  other  cases ; 
and  of  two  or  more  deputy  collectors,  appointed  on  the  same 
day,  the  one  residing  nearest  the  residence  of  the  collector  at 
the  time  of  his  death,  resignation  or  removal,  shall  in  like 
maimer  discharge  the  said  duties  until  the  appointment  of  a 
successor ; and  any  bond  or  security  taken  of  such  deputy  by 
such  collector,  pursuant  to  the  fifth  section  of  this  act,  shail 
be  available  to  his  heirs  or  representatives  to  indemnify  them 


ACCOUNTS. 


23 


for  loss,  or  damage  accruing  from  any  act  of  the  proper  deputy 
so  continuing  or  so  succeeding  to  the  duties  of  such  collector. 

RIGHT  OP  COLLECTORS  TO  SUE,  ETC. 

Sec.  31.  And  be  it  farther  enacted , That  it  shall  be  the  duty 
of  the  collectors  aforesaid,  or  their  deputies,  in  their  respective 
districts,  and  they  are  hereby  authorized,  to  collect  all  the 
duties  and  taxes  imposed  by  this  act,  however  the  same 
may  be  designated,  and  to  prosecute  for  the  recovery  of  the 
same,  and  for  the  recovery  of  any  sum  or  sums  which  may  be 
forfeited  by  virtue  of  this  act ; and  all  fines,  penalties  and  for- 
feitures which  may  be  incurred  or  imposed  by  virtue  of  this 
act,  shall  and  may  be  sued  for  and  recovered,  in  the  name  of 
the  United  States,  or  of  the  collector  within  whose  district  any 
such  fine,  penalty  or  forfeiture  shall  have  been  incurred,  in 
any  proper  form  of  action,  or  by  any  appropriate  form  of 
proceeding,  before  any  circuit  or  district  court  of  the  United 
States  for  the  district  within  which  said  fine,  penalty  or  for- 
feiture may  have  been  incurred,  or  before  any  other  court  of 
competent  jurisdiction ; and,  where  not  otherwise  and  differ- 
ently provided  for,  one  moiety  thereof  shall  be  to  the  use  of 
the  United  States,  and  the  other  moiety  thereof  to  the  use  of 
the  person  who,  if  a collector  or  deputy  collector,  shall  first 
inform  of  the  cause,  matter  or  thing  whereby  any  such  fine, 
penalty  or  forfeiture  was  incurred. 

PENALTY  EOS  FALSE  OATH. 

Sec.  32.  And  be  it  -farther  enacted , That  if  any  person  in 
any  case,  matter,  hearing  or  other  proceeding  in  which  an 
oath  or  affirmation  shall  be  required  to  be  taken  or  adminis- 
tered under  and  by  virtue,  of  this  act,  shall,  upon  the  taking 
of  such  oath  or  affirmation,  knowingly  and  willingly  swear 
or  affirm  falsely,  every  person  so  offending  shall  be  deemed 
guilty  of  perjury,  and  shall,  on  conviction  thereof,  be  subject 
to  the  like  punishment  and  penalties  now  provided  by  the 
laws  of  the  United  States  for  the  crime  of  perjury. 

ACCOUNTS — HOW  TO  BE  KEPT  AT  THE  TREASURY. 

Sec.  33.  And  be  it  further  enacted , That  separate  accounts 
shall  be  kept  at  the  treasury  of  all  moneys  received  from 
internal  duties  or  taxes  in  each  of  the  respective  States, 
Territories  and  collection  districts,  and  that  separate  accounts 
shall  be  kept  of  the  amount  of  each  species  of  duty  or  tax 
that  shall  accrue,  so  as  to  exhibit,  as  far  as  may  be,  the 
amount  collected  from  each  source  of  revenue,  with  the 
moneys  paid  to  the  collectors  and  deputy  collectors,  and  to 
the  other  officers  employed  in  each  of  the  respective  States, 
Territories  and  collection  districts — an  abstract  in  tabular 
form  of  which  accounts  it  shall  be  the  duty  of  the  Secretary 
of  the  Treasury,  annually  in  the  month  of  December,  to  lay 
before  Congress. 


26 


THE  NATIONAL  TAX  LAW. 


COMPENSATION  TO  COLLECTORS. 

Sec.  34.  And  be  it  further  enacted , That  there  shall  be 
allowed  to  the  collectors  appointed  under  this  act,  in  full  com- 
pensation for  their  services  and  that  of  their  deputies  in  carry- 
ing this  act  into  effect,  a commission  of  four  per  centum  upon 
the  first  hundred  thousand  dollars,  and  two  per  centum  upon 
all  sums  above  one  hundred  thousand  dollars;  such  commis- 
sions to  be  computed  upon  the  amounts  by  them  respectively 
paid  over  and  accounted  for  under  the  'instructions  of  the 
Treasury  Department:  Provided  that  in  no  case  shall  such 
commissions  exceed  the  sum  of  $10,000  per  annum,  except  as 
hereinafter  provided.  And  there  shall  be  further  allowed  to 
each  collector  his  necessary  and  .reasonable  charges  for  sta- 
tionery and  blank  books  used  in  the  performance  of  his  official 
duties,  which,  after  being  duly  examined  and  certified  by  the 
Commissioner  of  Internal  Revenue,  shall  be  paid  out  of  the 
treasury:  Provided , that  the  Secretary  of  the  Treasury  be  au- 
thorized to  make  such  further  allowance  as  may  be  reasonable 
in  cases  in  which,  from  the  territorial  extent  of  the  district,  or 
from  the  amount  of  internal  duties  collected,  it  may  seem  just 
to  make  such  allowance ; but  the  whole  compensation  shall  not 
exceed  $10,000,  except  in  collection  districts  embracing  more 
than  one  Congressional  district.  '■  ,y~A- 

IN  CASE  OP  A PARTY  AGGRIEVED. 

Sec.  35.  And  be  it  further  enacted , That  when  any  duty  or 
fax  shall  have  been  paid  by  levy  and  distraint,  any  person  or 
persons  or  party  who  may  feel  aggrieved  thereby  may  apply  to 
the  assessor  of  the  district  for  relief,  and  exhibit  such  evidence 
as  he,  she  or  they  may  have  of  the  wrong  done,  or  supposed 
to  have  been  done,  and  after  a full  investigation  the  assessor 
shall  report  the  case,  with  such  parts  of  the  evidence  as  he 
may  judge  material,  including  also  such  as  may  be  regarded 
material  by  the  party  aggrieved,  to  the  Commissioner  of  In- 
ternal Revenue,  who  may,  if  it  shall  be  made  to  appear  to  him 
that  such  duty  or  tax  was  levied  or  collected,  in  whole  or  in 
part,  wrongfully  or  unjustly,  certify  the  amount  wrongfully  and 
unjustly  levied  or  collected,  and  the  same  shall  be  refunded  and 
paid  to  the  person  or  persons  or  party  as  aforesaid,  from  any 
moneys  in  the  treasury  not  otherwise  appropriated,  upon  the 
presentation  of  such  certificate  to  the  proper  officer  thereof. 

TITLE  IN  GOODS  DISTRAINED. 

Sec.  36.  And  be  it  further  enacted , That  in  all  cases  of  dis- 
traint and  sale  of  goods  or  chattels,  for  non-  payment  of  taxes 
provided  for  in  this  act,  the  bill  of  sale  of  sucli  goods  or  chat- 
tels given  by  the  officer  making  such  sale  to  the  purchaser 
thereof  sliail  be  conclusive  evidence  of  the  right  of  the  officer 
to  make  such  sale,  and  of  the  correctness  of  his  proceedings  in 
selling  the  same. 

TAXES  DUE  FROM  STATES  IN  REBELLION. 

Sec.  37.  And  be  it  further  enacted , That  if  for  any  cause,  at  any 


SPIRITS,  ALE,  ETC. 


27 


time  after  this  act  goes  into  operation,  the  laws  of  the  United 
States  cannot  be  executed  in  a State  or  Territory  of  the  United 
States,  or  any  part  thereof,  or  within  the  District  of  Columbia 
it  shall  be  the  duty  of  the  President,  and  he  is  hereby  authorized, 
to  proceed  to  execute  the  provisions  of  this  act  within  the  limits 
of  such  State  or  Territory,  or  part  thereof,  or  District  of  Columbia 
so  soon  as  the  authority  of  the  United  States  therein  shall  be 
reestablished,  and  to  collect  the  sums  which  would  have  been 
due  from  the  persons  residing  or  holding  property,  goods,  wares 
or  merchandise,  object  or  article  therein  liable  to  any  duty,  license 
or  tax,  with  interest  at  the  rate  of  six  per  centum  per  annum 
thereon  from  the  time  such  duty,  license  or  tax  ought  to  have 
been  paid  until  paid  in  the  manner  and  under  the  regulations 
prescribed  in  this  act,  so  far  as  applicable,  and  where  not 
applicable  the  assessment  and  levy  shall  be  made  and  the 
time  and  manner  of  collection  regulated  by  the  instructions 
and  directions  of  the  Commissioner  of  Internal  Revenue,  under 
the  direction  of  the  Secretary  of  the  Treasury. 

SPECIAL  PROVISIONS  FOR  SOME  STATES. 

Sec.  38..  And  be  it  farther  enacted , That  the  officers  who 
may  be  appointed  under  this  act,  except  within  those  districts 
within  any  State  or  Territory  which  have  been  or  may  be 
otherwise  specially  provided  for  by  law,  shall  be,  and  hereby 
are,  authorized,  in  all  cases  where  the  payment  of  such  tax 
has  not  been  assumed  by  the  State,  to  perform  all  the  duties 
relating  to  or  regarding  the  assessment  and  collection  of  the 
direct  tax  imposed  by  an  act  entitled  “ An  act  to  provide 
increased  revenue  from  imports,  to  pay  interest  on  the  public 
debt,  and  for  other  purposes,”  approved  August  fifth,  one 
thousand  eight  hundred  and  sixty-one,  or  any  direct  tax  which 
may  be  hereafter  enacted : Provided,  that  the  sum  of  nine- 
teen thousand  three  hundred  and  twelve  dollars,  direct  tax, 
laid  upon  the  Territory  of  Nebraska  by  said  act,  shall  be  paid 
and  satisfied  by  deducting  said  amount  from  the  appropriation 
for  legislative  expenses  of  the  Territory  of  Nebraska  for  the 
year  ending  thirtieth  of  June,  one  thousand  eight  hundred  aud 
sixty-three,  and  no  further  claim  shall  be  made  by  said  Territory 
for  legislative  expenses  for  said  year:  Provided  further , that 
the  State  of  Tennessee  shall  have  until  the  first  day  of  Decem- 
ber next  to  assume  the  payment  of  her  portion  of  said  tax. 

III.- SPIRITS,  ALE,  BEER  AND  PORTER. 

LICENSES  TO  DISTILL,  ACCOUNTS,  ETC. 

Sec.  39.  And  be  it  farther  enacted , That  it  shall  be  the  duty 
of  the  collectors  within  their  respective  districts,  to  grant 
* See  “Tax  Law  Decisions,”  ( Beadle's  Dime  Edition ),  “Distillers,” 
for  the  rules  and  regulations  adopted  by  the  Commissioner  of  Internal 
Revenue  for  the  government  of  distillers  of  spirits,  ale,  beer,  porter,  oils, 
cordials,  bitters,  &c.,  &c. 


28 


THE  NATIONAL  TAX  LAW. 


licenses  for  distilling,  which  licenses  shall  contain  the  data 
thereof,  the  sum  paid,  and  the  time  when  the  same  will  expire, 
and  shall  be  granted  to  any  person,  being  a resident  of  the 
United  States,  who  shall  desire  the  same,  by  application  in 
writing  to  such  collector,  upon  payment  of  the  sum  or  duty 
payable  by  this  act  upon  each  license  requested.  And  at  the 
time  of  applying  for  said  license,  and  before  the  same  is  issued, 
the  person  so  applying  shall  give  bond  to  the  United  States  in 
such  sum  as  shall  be  required  by  the  collector,  and  with  one 
or  more  sureties,  to  be  approved  by  said  collector,  conditioned 
that  in  case  any  additional  still  or  stills,  or  other  implements 
to  be  used  as  aforesaid,  shall  be  erected  by  him,  his  agent  or 
superintendent,  he  will,  before  using  or  causing  or  permitting 
the  same  to  be  used,  report  in  writing  to  the  said  collector  the 
capacity  thereof,  and  information  from  time  to  time  of  any 
change  in  the  form,  capacity,  ownership,  agency,  or  superin- 
tendence, which  all  or  either  of  the  said  stills  or  other  imple- 
ments may  undergo ; and  that  he  will,  from  day  to  day,  enter 
or  cause  to  be  entered,  in  a book  to  be  kept  for  that  purpose, 
the  number  of  gallons  of  spirits  that  may  be  distilled  by  said 
still  or  stills,  or  other"  implements,  and  also  of  the  quantities 
of  grain  or  other  vegetable  productions,  or  other  substances 
put  into  the  mash-tub  or  otherwise  used  by  him,  his  agent,  or 
superintendent,  for  the  purpose  of  producing  spirits,"  which 
said  book  shall  be  open  at  all  times  during  the  day  (Sundays 
excepted)  to  the  inspection  of  the  said  collector,  who  may 
make  any  memorandums  or  transcripts  therefrom;  and  that 
he  will  render  to  the  said  collector,  on  the  first,  tenth  and 
twentieth  days  of  each  and  every  month,  or  within  five  days 
thereafter,  during  the  continuance  of  said  license,  an  exact 
account,  in  writing,  taken  from  his  books,  of  the  number  of 
gallons  of  spirits  distilled  and  sold  or  removed  for  consump- 
tion or  sale  by  him,  his  agent  or  superintendent,  and  the 
proof  thereof,  and  also  of  the  quantities  of  grain  or  other  vege- 
table productions,  or  other  substances,  put  into  the  mash-tub. 
or  otherwise  used  by  him,  his  agent,  or  superintendent,  for  the 
purpose  of  producing  spirits,  for  the  period  or  fractional  part 
of  a month  then  next  preceding  the  date  of  said  report,  which 
said  report  shall  be  verified  by  affidavit  in  the  manner  prescribed 
by  this  act ; and  that  he  will  not  sell  or  permit  to  be  sold,  or 
removed  for  consumption  or  sale,  any  spirits  distilled  by  him 
under  and  by  virtue  of  his  said  license,  until  the  same  shall  have 
been  inspected,  gauged,  and  proved,  and  the  quantity  thereof 
duly  entered  upon  liis  books  as  aforesaid ; and  that  he  will,  at 
the  time  of  rendering  said  account,  pay  to  the  said  collector  the 
duties  which  by  this  act  are  imposed  on  the  spirits  so  distilled ; 
and  the  said  bond  may  be  renewed  or  changed,  from  time  to 
time,  in  regard  to  the  amount  and  sureties  thereof,  according  to 
the  discretion  of  the  collector. 


INSPECTORS  AND  their  duties. 


29 


APPLICATIONS  FOR  LICENSES. 

Sec.  40.  And  be  it  further  enacted , That  the  application  in 
tvriting  made  by  any  person  for  a license  for  distilling,  as 
aforesaid,  shall  state  the  place  of  distilling,  the  number  and 
capacity  of  the  still  or  stills,  boiler  or  boilers,  and  the  name 
of  the  person,  firm,  company,  or  corporation  using  the  same ; 
and  any  person  making  a false  statement  in  either  of  the  said 
particulars  shall  forfeit  and  pay  the  sum  of  one  hundred  dollars, 
to  be  recovered  with  costs  of  suit. 

TAX  ON  SPIRITS. 

Sec.  41.  And  be  it  further  enacted , That,  in  addition  to  the 
duties  payable  for  licenses  herein  provided,  there  shall  be  paid, 
on  all  spirits  that  may  be  distilled  and  sold,  or  removed  for 
consumption  or  sale,  of  first  proof,  on  and  after  the  first  day 
of  August,  one  thousand  eight  hundred  and  sixty-two,  the  duty 
of  twenty  cents  on  each  and  every  gallon,  which  shall  be  paid 
by  the  owner,  agent  or  superintendent  of  the  still  or  other 
vessel  in  which  the  said  spirituous  liquors  shall  have  been 
distilled;  which  duty  shall  be  paid  at  the  time  of  rendering 
the  accounts  of  spirituous  liquors  so  chargeable  with  duty, 
required  to  be  rendered  by  this  act:  Provided,  that  the  duty 
on  spirituous  liquors  and  all  other  spirituous  beverages  enu- 
merated in  this  act  shall  be  collected  at  no  lower  rate  than 
the  basis  of  first  proof,  and  shall  be  increased  in  proportion  for 
any  greater  strength  than  the  strength  of  proof.' 

WHAT  IS  CONSIDERED  “PROOF.” 

Sec.  42.  And  be  it  further  enacted,  That  the  term  first 
proof  used  in  this  act,  and  in  section  six  of  the  act  of  March 
second,  one  thousand  eight  hundred  and  sixty-one,  entitled 
“An  act  to  provide  for  the  payment  of  outstanding  treasury 
notes,  to  authorize  a loan,  to  regulate  and  fix  the  duties  on 
imports,  and  for  other  purposes,”  shall  be  construed,  and  is 
hereby  declared  to  mean,  that  proof  of  a liquor  which  corre- 
sponds to  fifty  degrees  of  Tralles’  centesimal  hydrometer, 
adopted  by  regulation  of  the  Treasury  Department,  of  August 
twelfth,  one  thousand  eight  hundred  and  fifty,  at  the  tempera- 
ture of  sixty  degrees  of  Fahrenheit’s  thermometer;  and  that 
in  reducing  the  temperatures  to  the  standard  of  sixty,  and  in 
levying  duties  on  liquors  above  and  below  proof,  the  table  of 
commercial  values,  contained  in  the  manual  for  inspectors  of 
spirits,  prepared  by  Professor  McCullough,  under  the  super- 
intendence of  Professor  Bache,  and  adopted  by  the  Treasury 
Department,  shall  be  used  and  taken  as  giving  the  proportions 
of  absolute  alcohol  in  the  liquids  gauged  and  proved  according 
to  which  duties  shall  be  levied. 

INSPECTORS  AND  THEIR  DUTIES. 

Sec.  43.  And  be  it  further  enacted , That  there  shall  be 
designated  by  the  collector  in  every  assessment  district  where 
the  same  may  be  necessary  one  or  more  inspectors,  who  shall 


so 


THE  NATIONAL  TAX  LAW. 


take  an  oath  faithfully  to  perform  their  duties  in  such  form 
as  the  Commissioner  of  Internal  Revenue  shall  prescribe,  and 
who  shall  be  entitled  to  receive  such  fees  as  may  be  fixed  and 
prescribed  by  said  Commissioner.  And  all  spirits  distilled  as 
aforesaid  by  any  person  licensed  as  aforesaid  shall,  before  the 
same  is  used,  or  removed  for  consumption  or  sale,  be  inspected, 
guaged  and  proved  by  some  person  so  as  aforesaid  designated 
foi  the  performance  of  such  duties,  and  who  shall  mark  upon 
the  cask  or  other  package  containing  such  spirits,  in  a manner 
to  be  prescribed  by  said  Commissioner,  the  quantity  and  proof 
of  the  contents  of  such  cask  or  package,  with  the  date  of 
inspection  and  the  name  of  the  inspector.  And  any  person 
who  '’hall  attempt  fraudulently  to  evade  the  payment  of  duties 
upon  any  spirits  distilled  as  aforesaid,  by  changing  in  any 
manner  the  mark  upon  any  such  cask  or  package,  shall  forfeit 
the  sum  of  five  hundred  dollars  for  each  cask  or  package  so 
altered  or  changed,  to  be  recovered  as  hereinbefore  provided. 
[See  Amendatory  Act,  “ General  Amendments,”  for  modification 
of  this  sentence.]  And  the  fees  of  such  inspector  shall  in  all 
cases  be  paid  by  the  owner  of  the  spirits  so  inspected,  guaged 
and  proved.  And  any  such  inspector  who  shall  knowingly  put 
upon  any  such  cask  or  package  any  false  or  fraudulent  mark 
shall  be  liable  to  the  same  penalty  hereinbefore  provided  for 
each  cask  or  package  so  fraudulently  marked.  And  any  person 
who  shall  use  any  cask  or  package  so  marked,  for  the  purpose 
of  selling  spirits  of  a quality  different  from  that  so  inspected, 
shall  be  subject  to  a like  penalty  for  each  cask  or  package  so  used. 

BONDED  WAREHOUSES.* 

Sec.  44.  And  be  it  farther  enacted.  That  the  owner  or  owners 
of  any  distillery  may  erect,  at  his  or  their  own  expense,  a 
warehouse  of  iron,  stone  or  brick,  with  metal  or  other 
fire-proof  roof,  to  be  contiguous  to  such  distillery  [see  Amend- 
atory Act,  “ General  Amendments”] ; and  such  warehouse,  when 
approved  by  the  collector,  is  hereby  declared  a bonded  ware- 
house of  the  United  States,  and  shall  be  used  only  for  storing 
distilled  spirits,  and  to  be  under  the  custody  of  the  collector  or 
his  deputy.  And  the  duty  on  the  spirits  stored  in  such  ware- 
house shall  be  paid  when  and  as  it  is  sold  or  removed  from  such 
warehouse  for  sale. 

ACCOUNTS  OF  MANUFACTURE,  SALE,  ETC. 

Sec.  45.  And  be  it  f arther  enacted.  That  every  person  who, 
on  the  first  day  of  August,  one  thousand  eight  hundred  and 
sixty  two,  shall  be  the  owner  of  any  still,  boiler,  or  other 
vessel,  used  or  intended  to  be  used  for  the  purpose  of  distilling 
spirituous  liquors,  as  hereinbefore  provided,  or  who  shall  have 
such  still,  boiler  or  other  vessel  under  his  superintendence, 
either  as  agent  for  the  owner  or  on  his  own  account,  and 

* See  Tax  Law  Decisions  (Beadle's  Dime  Citizen's  Edition),  “ Coal  Oil 
Distillers,”  for  regulations  for  bonded  warehouses. 


HOW  SPIRITS  HAY  BE  SHIPPED,  ETC. 


81 


every  person  who,  after  said  day,  shall  use  or  intend  to  use 
any  still,  boiler  or  other  vessel,  as  aforesaid,  either  as  owner, 
agent  or  otherwise,  shall  from  day  to  day  make  true  and 
exact  entry,  or  cause  to  be  entered,  in  a book  to  be  kept  by 
him  for  that  purpose,  the  number  of  gallons  of  spirituous 
liquors  distilled  by  him,  and  also  the  number  of  gallons  sold, 
or  removed  for  consumption  or  sale,  and  the  proof  thereof, 
which  book  shall  always  be  open  in  the  day  time,  Sundays 
excepted,  for  the  inspection  of  the  said  collector,  who  may 
take  any  minutes,  memorandums  or  transcripts  thereof,  and 
shall  render  to  said  collector,  on  the  first,  tenth  and  twentieth 
days  of  each  and  every  month  in  each  year,  or  within  five 
days  thereafter,  a general  account  in  writing,  taken  from  his 
books,  of  the  number  of  gallons  of  spirituous  liquors  distilled 
and  sold,  or  removed  for  consumption  or  sale,  and  the  proof 
thereof,  for  the  period  or  fractional  part  of  a month  preceding 
said  day,  or  for  such  portion  thereof  as  may  have  elapsed 
from  the  date  of  said  entry  and  report  to  the  said  day  which 
shall  next  ensue ; and  shall  also  keep  a book  or  books,  in  a 
form  to  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  and  to  be  open  at  all  seasonable  hours  for  inspection 
by  the  collector  and  assessor  of  the  district,  wherein  shall  be 
entered  from  day  to  day  the  quantities  of  grain  or  other 
vegetable  productions  or  other  substances  put  into  the  mash 
tub  by  him,  his  agent  or  superintendent,  for  the  purpose  of 
producing  spirits ; and  shall  verily  or  cause  to  be  verified 
the  said  entries,  reports,  books  and  general  accounts,  by  oath 
or  affirmation,  to  be  taken  before  the  collector  or  some  other 
officer  authorized  by  the  laws  of  the  State  to  administer  the 
same  according  to  the  form  required  by  this  act,  where  the 
same  is  prescribed ; and  shall  also  pay  to  the  collector  the 
duties  which  by  this  act  ought  to  be  paid  on  the  spirituous 
liquors  so  distilled  and  sold,  or  removed  for  consumption  or 
sale,  and  in  said  accounts  mentioned,  at  the  time  of  renderino- 
an  account  thereof 

HOW  SPIRITS  MAY  BE  SHIPPED,  ETC. 

Sec.  46.  And  be  it  further  enacted , That  the  collector  of 
any  district  may  grant  a permit  to  the  owner  or  owners  of 
any  distillery  within  his  district  to  send  or  ship  any  spirits, 
the  product  of  said  distillery,  after  the  quantity  and  proof 
thereof  shall  have  been  ascertained  by  inspection  according 
to  the  provisions  of  this  act,  to  any  place  without  said  lis^ 
trict  and  within  the  United  States ; and  in  such  case  th  bill 
ol_  lading,  or  receipt  (which  shall  be  in  such  form  as  the  Com- 
missioner of  Internal  Revenue  may  direct)  of  the  same  shall 
be  taken  in  the  name  of  the  collector  of  the  district  in  which 
the  distillery  is  situate,  and  the  spirits  aforesaid  shall  be  con- 
signed, in  such  bill  of  lading  or  receipt,  to  the  collector  of  the 
district  in  which  the  place  is  situate  whither  the  spirits  is 


33 


THE  NATIONAL  TAX  LAW. 


sent  or  shipped ; and  the  amount  of  duties  upon  said  spirit* 
shall  be  stated  in  the  receipt,  and  upon  the  arrival  of  the 
spirits,  and  upon  the  demand  of  the  collector  aforesaid,  the 
agent  of  the  distillery  (and  the  name  of  the  agent,  for  the  con- 
venience of  the  collector,  shall  always  appear  in  the  bill  of 
lading  or  receipt)  shall  pay  the  duties  upon  the  said  spirits, 
with  the  expense  of  freight,  and  every  other  expense  which 
has  accrued  thereupon ; and  the  said  collector,  upon  the  pay- 
ment of  the  duties  aforesaid,  shall  deliver  the  bill  of  lading  or 
receipt  and  the  spirits  to  the  agent  of  the  said  distillery  ; and 
it'  the  duties  are  not  paid  as  aforesaid,  then  the  said  spirits 
shall  be  restored  at  the  risk  and  cost  of  the  owner  or  agent 
thereof,  who  shall  pay  an  addition  of  ten  per  centum  there- 
upon ; and  all  the  general  provisions  of  this  act,  in  reference 
to  liens,  penalties  and  forfeitures,  as  also  in  reference  to  the 
collection,  shall  apply  tliere'to,  and  be  enforced  by  the  collector 
of  the  district  in  which  the  spirits  may  be : Provided , that  no 
permit  shall  be  granted,  under  this  section,  for  a quantity  less 
than  fifty  barrels:  and  provided  further,  that  the  Commissioner 
of  Internal  Revenue,  under  the  direction  of  the  Secretary  of 
the  Treasury,  may  make  such  further  regulations  and  require 
such  mrther  securities  as  he  may  deem  proper  in  order  to 
protect  the  revenue  and  to  carry  out  the  spirit  and  intent  of 
this  section. 

REGULATIONS  FOR  EXPORTING,  ETC.* 

Sec.  47.  And  be  it  further  enacted.  That  distilled  spirits  may 
be  removed  from  the  place  of  manufacture  for  the  purpose  of 
being  exported,  or  for  the  purpose  of  being  redistilled  for 
export,  and  refined  coal  oil  may  be  removed  for  the  purpose 
of  being  exported,  after  the  quantity  of  spirits  or  oil  so 
- removed  shall  have  been  ascertained  by  inspection,  according 
to  the  provisions  of  this  act,  upon  and  with  the  written  per- 
mission of  the  collector  or  deputy  collector  of  the  district 
without  pa}rment  of  the  duties  thereon  previous  to  such 
removal,  the  owner  thereof  having  first  given  bond  to  the 
United  States,  with  sufficient  sureties,  in  the  manner  and  form 
and  under  regulations  prescribed  by  the  Commissioner  of 
Internal  Revenue,  and  in  at  least  double  the  amount  of  said 
duties,  to  export  the  said  spirits  or  oil  or  pay  the  dime’ 
thereon  within  such  time  as  may  be  prescribed  by  the  Com- 
missioner, which  time  shall  be  stated  in  said  bond : 1 rovidt  d, 
that  any  person  desiring  to  give  such  bonds  shall  first  make 
oath,  before  the  collector  or  deputy  collector  to  whom  he  may 
apply  for  a permit  to  remove  any  such  spirits  or  oil,  in  manner 
and  form  to  be  prescribed  by  said  Commissioner  that  he 
intends  to  export  such  liquors  or  oil,  and  that  he  desires  to 
obtain  said  permit  for  no  other  purpose  whatever;  and  any 

* See  “Tax  Law  Decision?,  ’ (Beadle’s  Dime  Edition),  “ Distillers, 
for  the  special  regulations  of  the  ltevenue  Office. 


ATTESTATION  OF  ACCOUNTS,  ETC. 


S3 


collect  or  or  deputy  collector  is  hereby  authorized  to  administer 
such  oath:  and.  provided  further,  that  no  such  removal  shall 
be  permitted  where  the  amount  of  duties  does  not  exceed 
the  sum  of  three  hundred  dollars,  nor  in  any  case  where  the 
person  desiring  such  permission  has  failed  to  perform  the 
obligation  of  any  bond  previously  given  to  the  United  States 
for  the  removal  of  any  such  articles,  until  the  same  shall  have 
been  fully  kept  and  performed.  And  the ' collector  of  the 
district  in  which  any  such  bond  may  be  given  is  authorized 
to  cancel  said  bond  on  payment  of  said  duties,  with  interest 
thereon,  at  a rate  to  be  fixed  by  said  Commissioner,  and  all 
proper  charges,  if  said  liquors  or  oil  shall  not  have  been 
exported,  or  upon  satisfactory  proof  that  the  same  have  been 
duly  exported  as  aforesaid.  And  in  case  of  the  breach  of  the 
obligation  of  any  such  bond,  the  same  shall  be  forthwith 
forwarded  by  the  collector  of  the  district  to  the  Commissioner 
of  Internal  Kevenue,  to  be  by  him  placed  in  the  hands  of  the 
First  Comptroller  of  the  Treasury,  who  shall  cause  the  same 
proceedings  to  be  taken  thereon,  for  the  purpose  of  collecting 
the  duties,  interest  and  charges ' aforesaid,  as  are  provided  in 
this  act  in  case  of  a delinquent  collector.  » 

ATTESTATION  OF  ACCOUNTS  OF  SAXE,  ETC. 

Sec.  48.  And  he  it  further  enacted,  That  the  entries  made 
in  the  books  of  the  distiller,  required  to  be  kept  in  the  fore- 
going section,  shall,  on  the  first,  tenth  and  twentieth  days  of 
each  and  eveiy  month,*  or  within  five  days  thereafter,  be 
verified  by  oath  or  affirmation,  to  be  taken  as  aforesaid,  of  the 
person  or  persons  by  whom  such  entries  shall  have  been 
made,  which  oath  or  affirmation  shall  be  certified  at  the  end 
of  such  entries  by  the  collector  or  officer  administering  the 
same,  and  shall  be,  in  substance,  as  follows : “■  I do  swear  ( or 
affirm ) that  the  foregoing  entries  were  made  by  me  on  the 
respective  days  specified,  and  that  they  state,  according  to  the 
best  oi*  my  knowledge  and  belief,  the  whole  quantity  of 
spirituous  liquors  distilled  and  sold,  or  removed  for  consump- 
tion or  sale,  at  the  distillery  owned  by , in  the  county 

of  , amounting  to  gallons,  according  to  proof 

prescribed  by  the  laws  of  the  United  States.” 

Sec.  49.  And  he  it  further  enacted,  That  the  owner,  agent 
or  superintendent  aforesaid,  shall,  in  case  the  original  entries 
required  to  be  made  in  his  books  by  this  act  shall  not  have 
been  made  by  himself,  subjoin  to  the  oath  or  affirmation  of 
the  person  by  whom  they  were  made  the  following  oath  or 
affirmation,  to  be  taken  as  aforesaid:  “Ido  sw.ear  (or  affirm) 
that,  to  the  best  of  my  knowledge  and  belief,  the  foregoing 
entries  are  just  and  true,  and  that  I have  taken  all  the  means 
in  my  power  to  make  them  so.” 

* By  the  Amended  Act,  Section  13,  accounts  are  to  be  rendered  by  the 
distiller  or  manufacturer  not  oftener  than  once  a month. 


34 


THE  NATIONAL  TAX  LAW. 


TAX  ON  BEER,  ALE,  PORTER,  ETC. 

Sec.  50.  And  be  it  further  enacted , That  on  and  after  the 
first  day  of  August,  one  thousand  eight  hundred  and  sixty- 
two,  there  shall  be  paid  on  all  beer,  lager  beer,  ale,  porter 
and  other  similar  fermented  liquors,  by  whatever  name  such 
liquors  may  be  called,  a duty  of  one  dollar  for  each  and  every 
barrel  containing  not  more  than  thirty-one  gallons,  and  at  a 
like  rate  for  any  other  quantity  or  for  fractional  parts  of  a 
barrel,  which  shall  be  brewed  or  manufactured  and  sold  or 
removed  for  consumption  or  sale  within  the  United  States  or 
the  Territories  thereof,  or  within  the  District  of  Columbia, 
after  that  day ; which  duty  shall  be  paid  by  the  owner,  agent 
or  superintendent  of  the  brewery  or  premises  in  which  such 
fermented  liquors  shall  be  made,  and  shall  be  paid  at  the  time 
of  rendering  the  accounts  of  such  fermented  liquors  so  charge- 
able with  duty,  as  required  to  be  rendered  by  the  following 
section  of  this  act:  Provided,  that  fractional  parts  of  a barrel 
shall  be  halves,  quarters,  eighths  and  sixteenths,  and  any  addi- 
tional part  containing  less  than  one-sixteenth  shall  be  accounted 
one-sixteenth;  more  than  one-sixteenth,  and  not  more  than 
one-eighth, . shall  k£  accounted  one-eighth;  more  than  one- 
eighth,  and  not  more  than  one-quarter,  shall  be  accounted 
one-quarter;  more  than  one  quarter,  and  not  more  than  one- 
half,  shall  be  accounted  one-half;  more  than  one  half  shall 
be  accounted  one  barrel.  [This  entire  section  is  modified  by  its 
substitute.  See  Amended  Law,  Section  12.] 

REGULATIONS  OP  MANUFACTURE,  SALE,  ETC. 

Sec.  51.  And  be  it  further  enacted , That  every  person  who, 
on  said  first  day  of  August,  one  thousand  eight  hundred  and 
sixty-two,  shall  be  the  owner  or  occupant  of  any  brewery,  or 
premises  used  or  intended  to  be  used  for  the  purpose  of 
brewing  or  making  such  fermented  liquors,  or  who  shall  have 
such  premises  under  his  control  or  superintendence,  as  agent 
for  the  owner  or  occupant,  or  shall  have  in  his  possession  or 
custody  any  vessel  or  vessels  intended  to  be  used  on  said  prem- 
ises in  the  manufacture  of  beer,  lager  beer,  ale,  porter  or 
other  similar  fermented  liquors,  either  as  owner,  agent  or 
otherwise,  shall,  from  day  to  day,  enter  or  cause  to  be  entered 
in  a book  to  be  kept  by  him  for  that  purpose,  and  which  shall 
be  open  at  all  times,  except  Sundays,  between  the  rising  and 
setting  of  the  sun,  for  the  inspection  of  said  collector,  who 
may  take  any  minutes  or  memorandums  or  transcripts  thereof, 
the  quantities  of  grain,  or  other  vegetable  productions  or  other 
substances,  put  into  the  mash-tub,  or  otherwise  used  for  the 
purpose  of  producing  beer,  or  for  any  other  purpose,  and  the 
quantity  or  number  of  barrels  and  fractional  parts  of  barrels 
of  fermented  liquors  made  and  sold,  or  removed  for  consump- 
tion or  sale,  keeping  separate  account  of  the  several  kinds  and 
descriptions ; and  shall  render  to  said  collector,  on  the  first 


ATTESTATION  OF  ENTRIES,  ETC. 


35 


day  of  each  month  in  each  year,  or  within  ten  days  thereafter, 
a general  account,  in  writing,  taken  from  liis  hooks,  of  the 
quantities  of  grain,  or  other  vegetable  productions  or  other 
substances,  put  into  the  mash-tub,  or  otherwise  used,  for  the 
purpose  of  producing  beer,  or  for  any  other  purpose,  and  the 
quantity  or  number  of  barrels  and  fractional  parts  of  barrels 
of  each  kind  of  fermented  liquors  made  and  sold,  or  removed 
for  consumption  or  sale,  for  oue  month  preceding  said  day, 
and  shall  verify,  or  cause  to  be  verified,  the  said  entries, 
reports,  books  and  general  accounts,  on  oath  or  affirmation, 
to  be  taken  before  the  collector  or  some  officer  authorized  by 
the  laws  of  the  State  to  administer  the  same  according  to  the 
form  required  by  this  act,  where  the  same  is  prescribed ; and 
shall  also  pay  to  the  said  collector  the  duties  which,  by  this 
act,  ought  to  'be  paid  on  the  liquor  made  and  sold,  or  removed 
for  consumption  or  sale,  and  in  the  said  accounts  mentioned, 
at  the  time  of  rendering  the  account  thereof,  as  aforesaid.  But 
where  the  manufacturer  of  any  beer,  lager  beer  or  ale,  manu- 
factures the  same  in  one  collection  district,  and  owns  or  hires' 
a depot  or  warehouse  for  the  storage  and  sale  of  such  beer, 
lager  beer,  or  ale  in  another  collection  district,  he  may,  instead 
of  paying'  to  the  collector  of  the  district  where  the  same  was 
manufactured  the  duties  chargeable  thereon,  present  to  such 
collector  or  his  deputy  an  invoice  of  the  quantity  or  number 
of  barrels  about  to  be  removed  for  the  purpose  of  storage  and 
sale,  specifying  in  such  invoice,  with  reasonable  certainty,  the 
depot  or  warehouse  in  which  lie  intends  to  place  such  beer, 
lager  beer  or  ale;  and  thereupon  such  collector  or  deputy 
shall  indorse  on  such  invoice,  his  permission  for  such 
removal,  and  shall  at  the  same  time  transmit  to  the  collector 
of  the  district  in  which  such  depot  or  warehouse  is  situated,  a 
duplicate  of  such  invoice ; and  thereafter  the  manufacturer  of 
the  beer,  lager  beer  or  ale  so  removed  shall  render  the  same 
account,  and  pay  the  same  duties,  and  be  subject  to  the  same 
liabilities  and  penalties  as  if  the  beer,  lager  beer  or  ale  so 
removed,  had  been  manufactured  in  the  district.  The  Com- 
missioner of  Internal  Revenue  may  prescribe  such  rules  as  he 
may  deem  necessary  for  the  purpose  of  carrying^he  provisions 
of  this  section  into  effect.  -4'Vww  -A*,  ;•  . . ..  . . ^c.  f 

ATTESTATION  OF  ENTRIES,  ETC. 

Sec.  53.  And  be  it  further  enacted , That  the-  entries  made 
in  the  books  required  to  be  kept  by  the  foregoing  section, 
shall,  on  said  first  day  of  each  and  every  month  [see  “ Amend- 
ed Act,”  section  13],  or  within  ten  days  thereafter,  be  verified 
by  the  oath  or  affirmation,  to  be  taken  as  aforesaid,  of  the  per-, 
son  or  persons  by  whom  such  entries  shall  have  been  made, 
which  oath  or  affirmation  shall  be  certified  at  the  end  of  such 
entries  by  the  collector  or  officer  administering  the  same,  and 
shall  be,  in  substance,  as  follows : 


8(5 


TIIE  NATIONAL  TAX  LAW. 


“I  clo  swear  (or  affirm)  that  the  foregoing  entries  were 
made  by  me  on  the  respective  days  specified,  and  that  they 
state,  according  to  the  best  of  my  knowledge  and  belief,  the 
whole  quantity  of  fermented  liquors  either  brewed  or  brewed 

and  sold  at  the  brewery  owned  by  — , in  the  county  of 

, amounting  to barrels.” 

Sec.  53.  And  be  it  further  enacted,  That  the  owner,  agent 
01  superintendent  aforesaid,  shall,  in  case  the  original  entries 
required  to  be  made  in  his  books  shall  not  have  been  made  by 
himself,  subjoin  to  the  oath  or  affirmation  the  following  oath  or 
affirmation,  to  be  taken  as  aforesaid : 

“ I do  swear  (or  affirm)  that,  to  the  best  of  my  knowledge  and 
belief,  the  foregoing  entries  are  just  and  true,  and  that  I have 
taken  all  the  means  in  my  power  to  make  them  so.” 

IN  CASE  OF  FALSE  RETURNS,  ETC. 

Sec.  54.  And  be  it  further  enacted,  That  the  owner,  agent 
or  superintendent  of  any  vessel  or  vessels  used  in  making  fer- 
mented liquors,  or  of  any  still,  boiler  or  other  vessel  used  in  the 
distillation  of  spirits  on  which  duty  is  payable,  who  shall 
neglect  or  refuse  to  make  true  and  exact  entry  and  report  of 
the  same,  or  to  do,  or  cause  to  be  done  any  of  the  things  by 
this  act  required  to  be  done  as  aforesaid,  shall  forfeit  for  every 
such  neglect  or  refusal  all  the  liquors  and  spirits  made  by  or  for 
him,  and  all  the  vessels  used  in  making  the  same,  and  the  stills, 
boilers,  and  other  vessels  used  in  distillation,  together  with  the 
sum  of  five  hundred  dollars,  to  be  recovered  with  costs  of  suit ; 
which  said  liquors  or  spirits,  with  the  vessels  containing  the 
same,  with  all  the  vessels  used  in  making  the  same,  may  be 
seized  by  any  collector  of  internal  duties,  and  held  by  him  until 
a decision  shall  be  had  thereon  according  to  law : Prodded, 
that  such  seizure  be  made  within  thirty  days  after  the  cause 
for  the  same  may  have  occurred,  and  that  proceedings  to  en- 
force said  forfeiture  shall  have  been  commenced  by  such  col- 
lector within  twenty  days  after  the  seizure  thereof.  And  the  pro- 
ceedings to  enforce  said  forfeiture  of  said  property  shall  be  in 
the  nature  of  a proceeding  in  rem,  in  the  Circuit  or  District 
Court  of  the  United  States  for  the  district  where  such  seizure  is 
made,  or  in  any  other  court  of  competent  jurisdiction. 

PENALTIES  FOR  NON-PAYMENT  OF  DUTIES,  ETC. 

Sec.  55.  And  be  it  further  enacted , That  in  all  cases  in  which 
the  duties  aforesaid,  payable  on  spirituous  liquors  distilled  and 
sold,  or  removed  for  consumption  or  sale,  or  beer,  lager  beer,  ale, 
porter,  and  other  similar  fermented  liquors,  shall  not  be  paid  at 
the  time  of  rendering  the  account  of  the  same,  as  herein  required 
[see  Amended  Act,  “ General  Amendments,”  for  added  pro- 
vision to  this  sentence],  the  person  or  persons  chargeable 
therewith  shall  pay,  in  addition,  ten  per  centum  on  the  amount 
thereof;  and,  until  such  duties  with  such  addition  shall  be 
paid,  they  shall  be  and  remain  a lien  upon  the  distillery 


PENALTIES  FOR  NON-PAYMENT  OF  DUTIES. 


37 


■where  such  liquors  have  been  distilled,  or  the  brewery  where 
such  liquors  have  been  brewed,  and  upon  the  stills,  boilers, 
vats,  and  all  other  implements  thereto  belonging,  until  the 
same  shall  have  been  paid;  and  in  case  of  refusal  or  neglect 
to  pay  said  duties,  with  the  addition,  within  ten  days  after 
the  same  shall  have  become  payable,  the  amount  thereof  may 
be  recovered  by  distraint  and  sale  of  the  goods,  chattels  and 
effects  of  the  delinquent;  and,  in  case  of  such  distraint,  it 
Ehall  be  the  duty  of  the  officer  charged  with  the  collection  to 
make,  or  cause  to  be  made,  an  account  of  the  goods,  chattels 
or  effects  which  may  be  distrained,  a copy  of  which,  signed 
by  the  officer  making  such  distraint,  shall  be  left  with  the 
owner  or  possessor  of  such  goods,  chattels  or  effects,  at  his, 
her,  or  their  dwelling,  with  a note  of  the  sum  demanded,  and 
the  time  and  place  of  sale;  and  said  officer  shall  forthwith 
cause  a notification  to  be  published  in  some  newspaper,  if 
any  there  be,  within  the  county,  and  publicly  posted  up  at 
the  post-office  nearest  to  the  residence  of  the  person  whose 
property  shall  be  distrained,  or  at  the  court-house  of  the  same 
county,  if  not  more  than  ten  miles  distant,  which  notice  shall 
specify  the  articles  distrained,  and  the  time  and  place  pro- 
posed for  the  sale  thereof,  which  time  shall  not  be  less  than 
ten  days  from  the  date  of  such  notification,  and  the  place  pro- 
posed for  sale  not  more  than  five  miles  distant  from  the  place 
of  making  such  distraint:  Provided , that  in  every  case  of  dis- 
traint for  the  payment  of  the  duties  aforesaid,  the  goods,  chat- 
tels, or  effects  so  distrained  may  and  shall  be  restored  to  the 
owner  or  possessor,  if,  prior  to  the  sale  thereof,  payment  or 
tender  thereof*  shall  be  made  to  the  proper  officer  charged 
with  the  collection,  of  the  full  amount  demanded,  together 
with  such  fee  for  levying  and  advertising,  and  such  sum  for 
the  necessary  and  reasonable  expenses  of  removing  and  keep- 
ing the  goods,  chattels,  and  effects  so  ~ distrained  as  may  be 
allowed  m like  cases  by  the  laws  or  practice  of  the  State  or 
Territory  wherein  the  distraint  shall  have  been  made ; but  in 
case  of  non-payment  or  neglect  to  tender  as  aforesaid,  the 
said  officer  shall  proceed  to  sell  the  said  goods,  chattels  and 
effects  at  public  auction,  after  due  notice  of  the  time  and  place 
of  sale,  and  may  and  shall  retain  from  the  proceeds  of  such 
sale  the  amount  demandable  for  the  use  of  the  United  States, 
with  the  said  necessary  and  reasonable  expenses  of  said  dis- 
traint and  sale  as  aforesaid,  and  a commission  of  five  per  centum 
thereon  for  his  own  use,  rendering  the  overplus,  if  any  there 
be,  to  the  person  whose  goods,  chattels  and  effects  shall  have 
been  distrained. 

GENERAL  (MONTHLY)  STATEMENTS  OF  PRODUCTS,  SALE,  ETC. 

Sec.  56.  And  be  it-  farther  enacted , That  every  person 
licensed  as  aforesaid  to  chstill  spirituous  liquors,  or  licensed  as 
a brewer,  shall,  once  in  each  month,  upon  the  request  of  the 


88 


THE  NATIONAL  TAX  LAW. 


assessor  or  assistant  assessor  for  the  district  in  which  his  busi- 
ness as  a distiller  or  brewer  may  he  carried  on,  respectively 
furnish  the  said  assessor  or  assistant  assessor  with  an  abstract 
of  the  entries  upon  his  hooks,  herein  provided  to  he  made, 
showing  the  amount  of  spirituous  liquor  distilled  and  sold,  or 
removed  for  consumption  or  sale,  or  of  beer,  lager  beer,  ale, 
porter,  or  other  fermented  liquor  made  and  sold,  or  removed 
for  consumption  or  sale,  during  the  preceding  month,  respect- 
ively; the  truth  and  correctness  of  which  abstract  shall  be 
verified  by  the  oath  of  the  party  so  furnishing  the  same.  And 
the  said  assessor  or  assistant  assessor  shall  have  the  right  tc 
examine  "the  books  of  such  person  for  the  purposeof  ascer- 
taining the  correctness  of  such  abstract.  And  for  any  neglect 
to  furnish  such  abstract  when  requested,  or  refusal  to  furnish 
an  examination  of  the  books  as  aforesaid,  the  person  so  neglect- 
ing shall  forfeit  the  sum  of  five  hundred  dollars. 

IY.— LICENSES. 

EVERY  MANUFACTURER  MUST  OBTAIN  A LICENSE. 

Sec.  57.  And  be  it  further  enacted , That  from  and  after  the 
first  day  of  August,  one  thousand  eight  hundred  and  sixty  two, 
no  person,  association  of  persons,  or  corporation,  shall  be 
engaged  in,  prosecute,  or  carry  on,  either  of  the  trades  or 
occupations  mentioned  in  section  sixty-four  of  this  act,  until 
he  or  they  shall  have  obtained  a license  therefor  in  the  manner 
hereinafter  provided. 

REGULATIONS  FOR  OBTAINING  LICENSES. 

Sec.  58.  And  be  it  further  enacted , That  every  person,  asso- 
ciation of  persons,  partnership  or  corporation,  desiring  to  obtain 
a license  to  engage  in  any  of  the  trades  or  occupations  named 
in  the  sixty-fourth  section  of  this  act,  shall  register  with  the 
assistant  assessor  of  the  assessment  district  in  which  he  shall 
design  to  carry  on  such  trade  or  occupation — first,  his  or  their 
name  or  style ; and  in  case  of  an  association  or  partnership, 
the  names  of  the  several  persons  constituting  such  association 
or  partnership,  and  their  places  of  residence;  second,  the  trade 
or  occupation  for  which  a license  is  desired;  third,  the  place 
wiiere  such  trade  or  occupation  is  to  be  carried  on;  fourth,  if 
a rectifier,  the  number  of  barrels  he  designs  to  rectify;  if  a 
peddler,  whether  he  designs  to  travel  on  foot,  or  with  one,  two 
or  more  horses ; if  an  innkeeper,  the  yearly  rental  of  the 
house  and  property  to  be  occupied  for  said  purpose;  or  if 
not  rehted,  the  assistant  assessor  shall  value  the  same.  All 
of  which  .'facts  shall  be  returned  duly  certified  by  such  assist- 
ant assessor,  both  to  the  assessor  and  collector  of  the  district ; 
and  thereupon,  upon  payment  to  the  collector  or  deputy  col- 
lector of  the  district  the  amount  as  hereinafter  provided,  such 
collector  or  deputy  collector  shall  make  out  and  deliver  a 
license  for  such  trade  or  occupation,  which  license  shall  con- 


AUCTIONEERS,  REGULATIONS  FOR.  89 

tinue  in  force  for  one  year,  at  the  place  or  premises  described 
therein.  [See  Amended  Act,  Section  26,  authorizing  parties  to 
remove  a business  under  license.] 

PENALTY.  FOR  NEGLECT  TO  OBTAIN  A LICENSE. 

Sec.  59.  And  be  it  further  enacted , That  if  any  person  or 
persons  shall  exercise  or  carry  on  any  trade  or  business  here- 
inafter mentioned  for  the  exercising  or  carrying  on  of  which 
trade  or  business  a license  is  required  by  this  act,  without  tak- 
ing out  such  license  as  is  in  that  behalf  required,  he,  she,  or 
they  shall,  for  eveiy  such  offense,  respectively,  forfeit  a penalty 
equal  to  three  times  the  amount  of  the  duty  or  sum  of  money 
imposed  for  such  license,  one  moiety  thereof  to  the  use  of  the 
United  States,  the  other  moiety  to  the  use  of  the  person  who, 
if  a collector,  shall  first  discover,  and  if  other  than  a collector, 
shall  first  give  information  of  the  fact  whereby  said  forfeiture 
was  incurred. 

SPECIFIC  REQUIREMENTS  OF  THE  LICENSE. 

Sec.  60.  And  be  it  further  enacted , That  in  every  license  to 
be  taken  out  under  or  by  authority  of  this  aet  shall  be  con- 
tained and  set  forth  the  purpose,  trade,  or  business  for  which 
such  license  is  granted,  and  the  true  name  and  place  of  abode 
of  the  person  or  persons  taking  out  the  same;  if  for  a rectifier, 
the  quantity  of  spirits  authorized  to  be  rectified ; if  by  a 
peddler,  whether  authorized  to  travel  on  foot,  or  with  one,  or 
two,  or  more  horses,  the  time  for  which  such  licenses  is  to 
run,  and  the  true  date  or  time  of  granting  such  license,  and 
(except  in  the  case  of  autioneers  and  peddlers)  the  place  at 
which  the  trade  or  business  for  which  such  license  is  granted 
shall  be  carried  on : Provided , that  a license  granted  under 
this  act  shall  not  authorize  the  person  or  persons,  association 
or  corporation  mentioned  therein  to  exercise  or  cany  on  the 
trade  or  business  specified  in  such  license  in  any  other  place 
than  that  mentioned  therein,  but  nothing  herein  contained 
shall  prohibit  the  storage  of  goods,  wares,  or  merchandise  in 
other  places  than  the  place  of  business. 

LICENSE  REQUIRED  FOR  EACH  TRADE,  ETC. 

Se-c.  61.  And  be  it  further  enacted , That  in  every  case  where 
more  than  one  of  the  pursuits,  employments,  or  occupations 
hereinafter  described,  shall  be  pursued  or  carried  on  in  the 
same  place  by  the  same  person  at  the  same  time,  except  as 
therein  mentioned,  license  must  be  taken  out  for  each  accord- 
ing to  the  rates  severally  prescribed.  * 

AUCTIONEERS,  REGULATIONS  FOE. 

Sec.  62.  And  be  it  further  enacted , That  no  auctioneer  shall 
be  authorized  by  virtue  of  his  license  as  such  auctioneer  to 
sell  any  goods  or  other  property  at  private  sale ; and  if  any 
such  person  shall  sell  any  such  goods  or  commodities,  as  afore- 
said, otherwise  than  by  auction,  without  having  taken  out 


40 


THE  NATIONAL  TAX  LAW. 


sucli  license  as  aforesaid,  for  that  purpose,  he  or  she  shall  be 
subject  and  liable  to  the  penalty  in  that  behalf  imposed  upon 
persons  dealing  in  or  retailing,  trading  or  selling,  any  such 
goods  or  commodities  without  license,  notwithstanding  any 
license  to  him  or  her  before  granted,  as  aforesaid  for  the  pur- 
pose of  exercising  or  carrying  on  the  trade  or  business  of  an 
auctioneer,  or  selling  any  goods  or  chattels,  lands,  tenements, 
or  hereditaments  by  auction,  any  thing  herein  contained  to  the 
contrary  notwithstanding:  Provided  always , that  where  such 
goods  or  commodities  as  aforesaid  are  the  property  of  any 
person  or  persons,  duly  licensed  to  deal  in  or  retail,  or  trade 
in,  or  sell  the  same,  such  person  or  persons  haying  made  law- 
ful entry  of  his,  her  or  their  house  or  premises  for  such  pur- 
pose, it  shall  and  may  be  lawful  for  any  person  exercising  or 
carrying  on  the  trade  or  business  of  an  auctioneer,  or  selling 
any  goods  or  chattels,  lands,  tenements  or  hereditaments  by  auc- 
tion as  aforesaid,  being  duly  licensed  for  that  purpose,  to  sell 
such  goods  or  commodities  as  aforesaid,  at  auction,  for  and  on 
behalf  of  such  person  or  persons,  and  upon  his,  her  or  their 
entered  house  or  premises,  without  taking  out  a separate 
license  for  such  sale.  The  provisions  of  this  section  shall  not 
apply  to  judicial  or  executive  officers  making  auction  sales  by 
virtue  of  any  judgment  or  decree  of  any  court,  nor  public 
sales  made  by  executors  and  administrators. 

PERPETUATION  OF  LICENSE  TO  A SUCCESSOR. 

Sec.  63.  And  he  it  further  enacted , That  upon  the  death  of 
any  person  or  persons  licensed  under  or  by  virtue  of  this  act, 
or  upon  the  removal  of  any  such  person  or  persons  from  the 
house  or  premises  at  which  he,  she  or  they  were  authorized 
by  such  license  to  exercise  or  carry  on  the  trade  or  business 
mentioned  in  such  license,  it  shall  and  may  be  lawful  for  the 
person  or  persons  authorized  to  grant  licenses  to  authorize  and 
empower  by  endorsement  on  such  license,  or  otherwise,  as 
the  Commissioner  of  Internal  Revenue  shall  direct,  the  exec- 
utors or  administrators,  or  the  wife  or  child  of  such  deceased 
person,  or  the  assignee  or  assigns  of  such  person  or  persons 
so  removing  as  aforesaid,  who  shall  be  possessed  of  and  oc- 
cupy the  house  or  premises  before  used  for  such  purpose  as 
aforesaid,  in  like  manner  to  exercise  or  carry  on  the  same 
trade  or  business  mentioned  in  such  license,  in  or  upon  the 
same  house  or  premises  at  which  such  person  or  persons  as 
aforesaid  deceased,  or  removing  as  before  mentioned,  by  vir- 
tue of  such  license  to  him,  her  or  them,  in  that  behalf  granted, 
before  exercised  or  carried  on  such  trade  or  business,  for  or 
during  the  residue  of  the  term  for  which  such  license  was  orig- 
inally granted,  without  taking  out  any  fresh  license  or  pay- 
ment of  any  addifional  duty,  or  any  fee  thereupon  for  the 
residue  of  such  term,  and  until  the  expiration  thereof:  Pro- 
vided. always,  that  a fresh  entry  of  the  premises  at  which  such 


LICENSE  TAX 


41 

trade  or  business  shall  continue  to  be  so  exercised  or  carried 
on  as  aforesaid,  shall  thereupon  be  made  by  and  in  the  name 
or  names  of  the  person  or  persons  to  whom  such  authority 
as  aforesaid  shall  be  granted. 

LICENSE  TAX  OX  VARIOUS  PURSUITS. 

Sec.  64.  And  be  it  further  enacted , That  on  and  after  the 
first  day  of  August,  1862,  for  each  license  granted,  the  sum 
herewith  stated  shall  be  respectively  and  annually  paid.  Any 
number  of  persons  carrying  on  such  business  iu  copartnership 
may  transact  such  business  at  such  place  under  such  license, 
and  not  otherwise. 

1.  Bankers  shall  pay  $100  for  each  license.  Every  person 
shall  be  deemed  a banker  within  the  meaning  of  this  act  who 
keeps  a place  of  business  where  credits  are  opened  in  favor 
of  any  person,  firm  or  corporation,  by  the  deposit  or  collec- 
tion of  money  or  currency,  and  the  same  or  any  part  thereof 
shall  be  paid  out  or  remitted  upon  .the  draft,  check  or  order 
of  such  creditor,  but  not  to  include  incorporated  banks,  or 
other  banks  legally  authorized  to  issue  notes  as  circulation, 
nor  agents  for  the  sale  of  merchandise  for  account  of  pro- 
ducers or  manufacturers. 

2.  Auctioneers  shall  pay  $20  for  each  license.  Every  per- 
son shall  be  deemed  an  auctioneer  within  the  meaning  of  this 
act  whose  occupation  it  is  to  offer  property  for  sale  to  the 
highest  of  best  bidder.  [See  Amended  Law,  Section  25.] 

8.  Wholesale  dealers  in  liquors  of  any  and  every  descrip- 
tion, including  distilled  spirits,  fermented  liquors,  and  wines 
of  all  kinds,  shall  pay  $100  for  each  license.  Every  person 
other  than  the  distiller  or  brewer,  who  shall  sell  or  offer  for 
sale  any  such  liquors  or  wines  in  quantities  of  more  than 
three  gallons  at  one  time,  to  the  same  purchaser,  shall  be  re- 
garded as  a wholesale  dealer  in  liquors  within  the  meaning 
of  this  ‘act.  [See  Amendatory  Act,  “ Licenses,”  paragraph  42.] 

4.  Retail  dealers  in  liquors,  including  distilled  spirits,  fer- 
mented liquors,  and  wines  of  every  description,  shall  pay  $20 
for  each  license.  Every  person  who  shall  sell  or'  offer  for 
sale  such  liquors  in  less  quantities  than  three  gallons  at  one 
time,  to  the  same  purchaser,  shall  be  regarded  as  a retail 
dealer  in  liquors  under  this  act.  But  this  shall  not  authorize 
any  spirits,  liquors,  wines  or  malt  liquors  to  be  drank  on  the 
premises.  [See  Amendatory  Act,  “ Licenses,”  paragraph  43.] 

5.  Retail  dealers  shall  pay  $10  for  each  license.  Every  per- 
son whose  business  or  occupation  is  to  sell  or  offer  to  sell  gro- 
ceries, or  any  goods,  wares,  or  merchandise,  of  foreign  or  do- 
mestic production,  in  less  quantities  than  a whole  original  piece 
or  package  at  one  time  to  the  same  person,  (not  including  wines, 
spirituous  or  malt  liquors,  but  not  excluding  drugs,  medicines, 
cigars,  snuff,  or  tobacco),  shall  be  regarded  as  a retail  dealer 
under  this  act.  [See  Amend-atory  Act,  “ Licenses,”  paragraph  40.] 


42 


THE  NATIONAL  TAX  LAW. 


G.  Wholesale  dealers  shall  pay  $50  for  each  license.  Every 
person  whose  business  or  occupation  is  to  sell,  or  offer  to  sell, 
groceries,  or  any  goods,  wares  or  merchandise  of  foreign  or 
domestic  production,  by  one  or  more  original  package  or 
piece  at  oue  time,  to  the  same  purchaser,  not  including  wines, 
spirituous  or  malt  .liquors,  shall  be  deemed  a wholesale  dealer 
under  this  act ; but  having  taken  out  a license  as  a wholesale 
dealer,  such  person  may  also  sell,  as  aforesakl,  as  a retailer. 
[See  Amended  Act,  paragraph  41,  in  “ Licenses,”  for  full  speci- 
fications of  rates  upon  which  the  dealer  is  to  be  taxed.] 

7.  Pawnbrokers  shall  pay  $30  for  each  license.  Every 
person  whose  business  or  occupation  is  to  take  or  receive,  by 
way  of  pledge,  pawn  or  exchange,  any  goods,  wares  or  mer- 
chandise, or  any  kind  of  personal  property  whatever,  for  the 
repayment  or  security  of  money  lent  thereon,  shall  be  deemed 
a pawnbroker  under  this  act. 

8.  Rectifiers  shall  pay  $25  for  each  license  to  rectify  any 
quantity  of  spirituous  liquors,  not  exceeding  500  barrels  or 
casks,  containing  not  more  than  40  gallons  to  each  barrel 
or  cask  of  liquor  so  rectified;  and  $25  additional  for  each 
additional  500  such  harrels,  or  any  fractional  part  thereof. 
Every  person  who  rectifies,  purifies  or  refines  spirituous  liq- 
uors or  wines  by  any  process,  or  mixes  distilled  spirits,  whisky, 
brandy,  gin  or  wine  with  any  other  materials  for  sale  un- 
der the  name  of  whisky,  rum,  brandy,  gin,  wine,  or  any  other 
name  or  names,  shall  be  regarded  as  a rectifier  under  this  act. 

9.  Distillers  shall  pay  $50  for  each  license,  and  every  person 
or  copartnership  who  distills  or  manufactures  spirituous  liquors 
for  sale,  shall  be  deemed  a distiller  under  this  act:  Provided, 
that  any  person  or  copartnership  distilling  or  manufacturing 
less  than  300  barrels  per  year,  shall  pay  $23  for  a license : 
and  provided  further,  that  no  license  shall  be  required  for  any 
still,  stills  or  other  apparatus  used  by  druggists  and  chemists 
for  the  recovery  of  alcohol  for  pharmaceutical  and  chemical 
purposes,  which  has  been  used  iu  those  processes : and  provided 
further,  that  distillers  of  apples  and  peaches,  distilling  or  man- 
ufacturing less  than  150  barrels  per  year  from  the  same,  shall 
pay  $12.50  for  the  license  for  that  purpose,  and  for  a greater 
quantity,  as  other  distillers. 

10.  Brewers  shall  pay  $50  for  each  liceuse.  Every  person 
who  manufactures  fermented  liquors  of  any  name  or  descrip- 
tion, for  sale,  from  malt  wholly  or  in  part,  shall  be  deemed  a 
brewer  under  this  act:  Provided,  that  an}- person  who  manu- 
factures less  than  500  barrels  per  year  shall  pay  the  sum  of  $25 
for  a license. 

11.  Hotels,  inns  and  taverns  shall  be  classified  and  rated 
according  to  the  yearly  rental,  or,  if  not  rented,  according  to 
the  estimated  yearly  rental  of  the  house  and  property  intended 
to  be  occupied  for  said  purposes,  as  follows,  to  wit : All  cases 


EATIKS-IIOUSES,  BROKERS. 


48 


where  the  rent  Or  the  valuation  of  the  yearly  rental  of  said 
house  and  property  shall  be  $10,000  or  more,  shall  constitute 
the  first  class,  and  shall  pay  $200  for  each  license ; where  the 
rent  or  the  valuation  of  the  yearly  rental  shall  be  $5,000  and 
less  than  $10,000,  the  second  class, "and  shall  pay  $100  for  each 
license;  where  the  rent  or  the  valuation  of  the  yearly  rental 
shall  be  $2,500,  and  less  than  $5,000,  the  third  class,  and  shall 
pay  $75  for  each  license ; where  the  rent  or  the  valu- 
ation of  the  yearly  rental  shall  be  $1,000,  and  less  than 
$2,500,  the  fourth  class,  and  shall  pay  $50  for  each  license; 
where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be 
$500,  and  less  than  $1,000,  the  fifth  class,  and  shall  pay  $25 
for  each  license ; where  the  rent  or  the  valuation  of  the  yearly 
rental  shall  be  $300,  and  less  than  $500,  the  sixth  class, 
and  shall  pay  $15  for  each  license ; where  the  rent  or  the 
valuation  of  the  yearly  rental  shall  be  $100,  and  less  than  $300, 
the  seventh  class,  and  shall  pay  $10  for  each  license ; where 
the  rent  or  the  valuation  of  the  yearly  rental  shall  be  less 
than  $100,  the  eighth  class,  and  shall  pay  $5  for  each  license. 
Every  place  where  food  and  lodging  are  provided  for  and 
furnished  to  travelers  and  sojourners,  in  view  of  payment 
therefor,  shall  be  regarded  as  a hotel,  inn  or  tavern  under  this 
act.  All  steamers  and  vessels  upon  waters  of  the  United 
States,  op  board  of  which  passengers  or  travelers  are  provided 
with  food  or  lodging,  shall  be  required  to  take  out  a license  of 
the  fifth  class,  as  aforesaid,  under  this  act.  The  rental  or  esti- 
mated rental  shall  be  fixed  and  established  by  the  assessor  of 
the  proper  district  at  its  proper  value,  but  at  not  less  than  the 
actual  rent  agreed  on  by  the  parties:  Provided , that  if  there  be 
any  fraud  or  collusion  in  the  return  of  actual  rent  to  the  assess- 
or, there  shall  be  a penalty  equal  to  double  the  amount  of 
licenses  required  by  this  section,  to  be  collected  as  other  penal- 
ties under  this  act  are  collected. 

12.  Eating-houses  shall  pay  $10  for  each  license.  Every 
place  where  food  or  refreshments  of  any  kind  are  provided  for 
casual  visitors  and  sold  for  consumption  there.in,  shall  be 
regarded  as  an  eating-house  under  this  act.  But  the  keeper  of 
any  eating-house  having  taken  out  a license  therefor,  shall  not 
be  required  to  take  out  a license  as  a confectioner,  any  thing  in 
this  act  to  the  contrary  notwithstanding. 

13.  Brokers  shall  pay  $50  for  each  license.  Any  person 
whose  business  is  to  purchase  or  sell  stocks,  coined  money, 
bank  notes  or  other  securities  for  themselves  or  others,  or  who 
deals  in  exchanges  relating  to  money,  shall  be  regarded  a 
broker  under  this  act. 

14.  Commercial  brokers  shall  pay  $50  for  each  license. 
Any  person  or  firm,  except  one  holding  a license  as  wholesale 
dealer  or  banker,  whose  business  it  is,  as  the  agent  of  others, 
to  purchase  or  sell  goods  or  seek  orders  therefor,  in  original 


44 


THE  NATIONAL  TAX  LAW. 


or  unbroken  packages,  or  produce,  or  to  manage  business  mat* 
ters  for  the  owners  of  vessels,  or  for  the  shippers  or  consignors 
of  freight  carried  by  vessels,  or  whose  business  it  is  to  purchase, 
rent  or  sell  real  estate  for  others,  shall  be  regarded  a commer- 
cial broker  under  this  act. 

15  Land  warrant  brokers  shall  pay  $25  for  each  license. 
Any  person  shall  be  regarded  as  a land  warrant  broker  within 
the  meaning  of  this  act,  who  makes  a business  of  buying  and 
selling  land  warrants,  and  of  furnishing  them  to  settlers  or 
other  persons  under  contracts  to  have  liens  upon  the  land  pro-, 
cured  by  means  of  them,  according  to  the  value  agreed  on  for 
the  warrants  at  the  time  they  are  furnished. 

10.  Tobacconists  shall  pay  $10  for  each  license.  Any  person 
whose  business  it  is  to  sell,  at  retail,  cigars,  snuff  or  tobacco  in 
any  form,  shall  be  regarded  a tobacconist  under  this  act.  But 
wholesale  and  retail  dealers,  and  keepers  of  hotels,  inns,  taverns 
[or  eating-homes,  see  Amended  Act,  “Licenses”],  having  taken 
out  a license  therefor,  shall  not  be  required  to  take  out  a license 
as  tobacconists,  any  thing  in  this  act  to  the  contrary  notwith- 
standing. 

17.  Theaters  shall  pay  $100  for  each  license.  Every  edifice 
erected  for  the  purpose  of  dramatic  or  operatic  representations, 
pl^ys  or  performances,  and  not  including  halls  rented  or  used 
occasionally  for  concerts  or  theatrical  representations,  shall  be 
regarded  as  a theater  under  this  act. 

18.  Circuses  shall  pay  $50  for  each  license.  Every  build- 
ing, tent,  space  or  area  where  feats  of  horsemanship  or  acro- 
batic sports  are  exhibited,  shall  be  regarded  as  a circus  under 
this  act. 

19.  Jugglers  shall  pay  for  each  license  $20.  Every  person 
who  performs  by  sleight  of  hand,  shall  be  regarded  as  a juggler 
under  this  act.  The  proprietors  or  agents  of  all  other  public 
exhibitions  or  shows  for  money,  not  enumerated  in  this  section, 
shall  pay  for  each  license  $10.  Provided,  that  no  license  pro- 
cured in  one  State  shall  be  held  to  authorize  exhibitions  in 
another  State,  and  but  one  license  shall  be  required  under  this 
act  to  authorize  exhibitions  within  any  one  State. 

20.  Bowling-alleys  and  billiard-rooms  shall  pay  according  to 
the  number  of  alleys  or  tables  belonging  to  or  used  iu  the  build- 
ing or  place  to  be  licensed.  When  not  exceeding  one  alley  or 
table,  $5  for  each  license;  and  when  exceeding  one  alley  or 
table,  $5  for  each  additional  alley  or  table.  Every  place  or 
building  where  bowls  are  thrown  or  billiards  played,  and  open 
to  the  public  with  or  without  price,  shall  be  regarded  as  a 
bowling-alley  or  billiard-room  respectively,  unde'r  this  act. 

21.  Confectioners  shall  pay  $10  for  each  license.  Every 
person  who  sells  at  retail  coufectionery,  sweetmeats,  comfits 
or  other  confects,  in  any- building,  shall  be  regarded  as  a con- 
fectioner under  this  act.  But  wholesale  and  retail  dealers 


LIVERY-STABLES,  CATTLE-BROKERS  SOAP-MAKERS,  ETC  45 

having  taken  out  a license  therefor  shall  not  be  required  to 
take  out  a license  as  a confectioner,  any  thing  in  this  act  to 
the  contrary  notwithstanding. 

22.  Horse-dealers  shall  pay  for  each  license  the  sum  of  §10. 
Any  person  whose  business  it  is  to  buy  and  sell  horses' or 
mules  shall  be  regarded  a horse-dealer  under  this  act:  Pro- 
vided, that  if  such  horse-dealer  shall  have  taken  out  a license 
as  a liverj'-stable  keeper  no  new  license  shall  be  required. 

23.  Livery  stable  keepers  shall  pay  §10  for  each  license. 
Any  person  whose  occupation  or  business  is  to  keep  horses 
for  hire  or  to  let  shall  be  regarded  as  a livery-stable  keeper 
under  this  act. 

24  Cattle-brokers  shall  pay  for  each  license  the  sum  of 
§10.  Any  person  whose  business  it  is  to  buy  and  sell  and 
deal  in  cattle,  hogs  or  sheep,  shall  be  considered  as  a cattle- 
broker. 

25.  Tallow-chandlers  and  soap-makers  shall  pay  for  each 
license  the  sum  of  §10.  Any  person  whose  business  it  is  to 
make  or  manufacture  candles  or  soap  shall  be  regarded  a tal- 
low-chandler and  soap-maker  under  this  act. 

26.  Coal-oil  distillers  shall  pay  for  each  license  the  sum  of 
§50.  Any  person  who  shall  refine,  produce,  or  distill  crude 
petroleum  or  rock-oil,  or  crude  coal-oil,  or  crude  oil  made  of 
asplialtum,  shale,  peat,  or  other  lptuminous  substances,  shall 
be  regarded  a coal-oil  distiller  under  this  act. 

27.  Peddlers  shall  be  classified  and  rated  as  follows,  to  wit : 
"When  traveling  with  more  than  two  horses,  the  first  class, 
and  shall  pay  §20  for  each  license ; when  traveling  with*  two 
horses,  the  second  class,  and  shall  pay  §15  for  each  license; 
when  traveling  with  one  horse,  the  third  class,  and  shall  pay 
§10  for  each  license;  when  traveling  on  foot,  the  fourth  class, 
and  shall  pay  §5  for  each  license.  Any  person,  except  per- 
sons peddling-newspapers,  bibles,  or  religious  tracts,  who  sells 
or  offers  to  sell,  at  retail,  goods,  wares,  or  other  commodities, 
traveling  from  place  to  place,  in  the  street,  or  through  differ- 
ent parts  of  the  country,  shall  be  regarded  a peddler  under 
this  act : Provided , that  any  peddler  who  sells,  or  offers  to  sell, 
dry  goods,  foreign  and  domestic,  by  one  or  more  original 
packages  or  pieces,  at  one  time,  to  the  same  person  or  persons, 
as  aforesaid,  shall  pay  §50  for  each  license.  And  any  person 
who  peddles  jewelry  shall  pay  §25  for  each  license  : Provided, 
that  manufacturers  and  producers  of  agricultural  tools  and 
implements,  garden  seeds,  stoves,  and  hollow-ware,  brooms, 
•wooden-ware,  and  powder,  delivering  and  selling  at  whole- 
sale any  of  said  articles,  by  themselves  or  their  authorized 
agents  at  places  other  than  the  place  of  manufacture,  shall  not 
be  required,  for  any  sale  thus  made,  to  take  out  any  additional 
license  therefor. 

28.  Apothecaries  shall  pay  §10  fbr  each  license.  Every 


40 


THE  NATIONAL  TAX  LAW. 


person  who  keeps  a shop  or  building  where  medicines  are 
compounded  or  prepared  according  to  prescriptions  of  physi- 
cians, and  sold,  shall  be  regarded  an  apothecary  under  this 
act.  But  wholesale  aud  retail  dealers  who  have  taken  out  a 
license  therefor,  shall  not  be  required  to  take  out  a license 
as  apothecary,  any  thing  in  this  act  to  the  contrary  notwithstand- 
ing. [See  Sec.  65  for  qualification.  See  also  Amendatory 
Act,  “ Licenses,”  for  a further  provision  for  exemption.] 

29.  Manufacturers  shall  pay  $10  for  each  license.  Any 
person  or  persons,  firms,  companies  or  corporations,  who-  shall 
manufacture  by  hand  or  machinery,  and  offer  for  sale  any 
goods,  wares  or  merchandise  [see  Amendatory  Act,  “ Licenses,” 
for  additional  provision]  exceeding  annually  the  sum  ot 
$1,000,  shall  be  regarded  a manufacturer  under  this  act. 

30.  Photographers  shall  pay  $10  for  each  license  when  the 
receipts  do  not  exceed  $500  ; when  over  $500  and  under  $1 ,000, 
$15;  when  over  $1,000,  $25.  Any  person  or  persons  who 
make  for  sale  photographs,  ambrotypes,  daguerreotypes,  or 
pictures  on  glass,  metal,  or  paper,  by  the  action  of  light,  shall 
be  regarded  a photographer  under  this  act. 

31.  Lawyers  shall  pay  $10  for  each  license.  Every  person 
whose  business  it  is,  for  fee  or  reward,  to  prosecute  or  defend 
causes  in  any  court  of  record  or  other  judicial  tribunal  of  the 
United  States,  or  of  any  of  the  States,  or  give  advice  in  rela- 
tion to  causes  or  matters  pending  therein,  shall  be  deemed  to  be 
a lawyer  within  the  meaning  of  this  act.  [See  Amendatory 
Act,  “ Licenses,”  for  important  modification.] 

32.  *Physicians,  surgeons  and  dentists  shall  pay  $10  for  each 
license.  Every  person  (except  apothecaries)  whose  business 
it  is,  for  fee  and  reward,  to  prescribe  remedies  or  perform  sur- 
gical operations,  for  the  cure  of  any  bodily  disease  or  ailing, 
shall  be  deemed  a physician,  surgeon  or  dentist,  as  the  case 
may  be,  within  the  meaning  of  this  act. 

33.  Claim  agents  and  agents  for  procuring  patents  shall 
pay  $10  for  each  license.  Every  person  whose  business  it  is 
to  prosecute  claims  in  any  of  the  Executive  Departments  of 
the  Federal  Government,  or  procure  patents,  shall  be  deemed 
a claim  or  patent  agent,  as  the  case  may  be,  under  this  act. 

For  further  specifications,  34  to  43,  see  Amendatory 
Act,  “ Licenses.” 

EXEMPTION  FROM  LICENSE  OR  DUTY. 

Sec.  65.  And  be  it  further  enacted , That  where  the  annual 
gross  receipts  or  sales  of  any  apothecaries,  confectionery  eat- 
ing-houses, tobacconists  or  retail  dealers,  shall  n<ot  exceed  the 
sum  of  $1,000,  such  apothecaries,  confectioners,  eating-houses 
and  retail  dealers  shall  not  be  required  to  take  out  or  pay  for 
license,  any  thing  in  this  act  to  the  contrary  notwithstand- 
ing the  amount  or  estimated  amount  of  such  annual  sales  to 
be  ascertained  or  estimated  in  such  manner  as  the  Com- 


NO  LICENSE  AGAINST  STATE  PROHIBITIONS. 


47 


missioner  of  Internal  Revenue  shall  prescribe,  and  so  of  all 
other  annual  sales  or  receipts  where  the  rates  of  the  license  is 
graduated  by  the  amount  of  sales  or  receipts. 

Sec.  G6.  And  be  it  farther  enacted , That  nothing  contained 
in  the  preceding  sections  of  this  act  laying  duties  on  licenses, 
shall  he  construed  to  require  a license  for  the  sale  of  goods, 
wares  and  merchandise  made  or  produced,  and  sold  by  the 
manufacturer  or  producer  at  the  manufactory  or  place  where 
the  same  is  made  or  produced;  to  vintners  who  sell  at  the 
place  where  the  same  is  made,  wine  of  their  own  growth; 
nor  to  apothecaries,  as  to  wines  or  spirituous  liquors,  which 
they  use  exclusively  in  the  preparation  or  making  up  of  medi- 
cines for  sick,  lame  or  diseased  persons;  nor  shall  the  pro- 
visions of  paragraph  number  28  extend  to  physicians  who 
keep  on  hand  medicines  solely  for  the  purpose  of  making  up 
their  ojvn  prescriptions  for  their  own  patients. 

NO  LICENSE  AGAINST  STATE  PROHIBITIONS,  ETC. 

Sec.  67.  And  be  it  further  enacted.  That  no  license  hereinbe- 
fore provided  for,  if  granted,  shall  be  construed  to  authorize 
the  commencement  or  continuation  of  any  trade,  business, 
occupation  or  employment  therein  mentioned,  within  any 
State  or  Territory  of  the  United  States  in  which  it  is  or  shall 
be  specially  prohibited  by  the  laws  thereof,  or  in  violation  of 
the  laws  of  any  State  or  Territory : Provided , nothing  in  this 
act  shall  be  held  or  construed  so  as  to  prevent  the  several 
States,  within  the  limits  thereof,  from  placing  a duty,  tax  or  ■ 
license  for  State  purposes,  on  any  business,  matter  or  thing  on 
which  a duty,  tax  or  license,  is  required  to  be  paid  by  this  act. 

V.— MANUFACTURES,  ETC. 

REQUIREMENTS  OF  FIRMS  AND  OTHERS. 

Sec.  68.  And  be  it  further  enacted , That  on  and  after  the 
1st  day  of  August,  1862,  every  individual,  partnership,  firm, 
association  or  corporation  (and  any  word  or  words  in  this  act 
indicating  or  referring  to  person  or  persons  shall  be  taken  to 
mean  and  include  partnerships,  firms,  associations  or  corpora- 
tions, when  not  otherwise  designated  or  manifestly  incompat- 
ible with  the  intent  thereof),  shall  comply  with  the  following 
requirements,  that  is  to  say : 

1.  Before  commencing,  or  if  already  commenced,  before 
continuing,  any  such  manufacture  for  which  he,  she  or  they 
may  be  liable  to  be  assessed,  under  the  provisions  of  this  act, 
a ad  which  shall  not  be  differently  provided  for  elsewhere, 
within  30  days  after  the  date  when  this  act  shall  take  effect, 
he,  she  or  they  shall  furnish  to  the  assistant  assessor  a state- 
ment, subscribed  and  sworn  to  or  affirmed,  setting  forth  the 
place  where  the  manufacture  is  to  be  carried  on,  name  of  the 
manufactured  article,  the  proposed  market  for  the  same 
whether  foreign  or  domestic,  and  generally  the  kind  and 
quality  manufactured  or  proposed  to  be  manufactured. 


48 


THE  NATIONAL  TAX  LAW. 


2.  He  shall,  within  ten  days  after  the  first  day  of  eath 
and  every  month,  after  the  day  on  which  this  act  takes  effect 
as  hereinbefore  mentioned,  or  on  or  before  a day  prescribed 
by  the  Commissioner  of  Internal  Revenue,  make  return  of 
the  products  and  sales  or  deliver}7  of  such  manufacture  in 
form  and  detail  as  may  be  required,  from  time  to  time,  by 
the  Commissioner  of  Internal  Revenue. 

3.  All  such  returns,  statements,  descriptions,  memoranda, 
oaths  and  affirmations,  shall  be  in  form,  scope  and  detail  as 
may  be  prescribed,  from  time  to. time,  by  the  •Commissioner 
of  Internal  Revenue. 

DUTIES — HOW  TO  BE  PAID. 

•Sec.  69,  And  be  it  further  enacted , That  upon  the  amounts, 
quantities  and  values  of  produce,  goods,  wares,  merchandise 
and  articles  manufactured  and  sold  or  delivered,  hereinafter 
enumerated,  the  manufacturer  thereof,  whether  manufactured 
for  himself  or  for  others,  shall  pay  to  the  collector  of  internal 
revenue  within  his  district,  monthly,  or  on  or  before  a day  to 
he  prescribed  by  the  Commissioner  of  Internal  Revenue,  the 
duties  on  such  manufactures:  Provided , that  when  thread  is 
manufactured  and  sold  or  delivered  exclusively  for  knitted 
fabrics,  or  for  weaving  or  spooling,  as  provided  for  in  the 
75th  section  of  this  act,  the  duties  shall  be  assessed  on  the 
articles  finished  and  prepared  for  use  or  consumption  to  the 
party  so  finishing  or  preparing  the  same,  and  any  party  so 
finishing  or  pfeparing  any  cloth  or  other  fabrics  of  cotton, 
wool  or  other  materials,  whether  imported  or  otherwise, 
shall  be  considered  the  manufacturer  thereof  for  the  pur- 
poses of  this  act ; and  for  neglect  to  pay  such  duties 
within  ten  days  after  demand,  either  personal  or  written,  left 
at  his,  her  or  their  house  or  place  of  business  or  manufactory, 
the  amount  of  such  duties  may  be  levied  upon  the  real  and 
personal  property  of  any  such  manufacturer.  And  such 
duties,  and  whatever  shall  be  the  expenses  of  levy,  shall 
he  a lien  from  the  day  prescribed  by  the  Commissioner  for 
their  payment  aforesaid,  in  favor  of  the  United  States  upon 
the  said  real  and  personal  property  of  such  manufacturer,  and 
such  lien  may  be  enforced  by„distraint,  as  provided  in  the 
general  provisions  of  this  act:  and  provided  further,  that  in 
all  cases  of  goods  manufactured,  in  whole  or  in  part,  upon 
commission,  or  where  the  material  is  furnished  by  one  party 
and  manufactured  lw  another,  if  the  manufacturer  shall  be 
required  to  pay  under  this  act  the  tax  hereby  imposed,  such 
person  or  persons  so  paying  the  same  shall  be  enticed  to  col- 
lect the  amount  thereof  of  the  owner  or  owners,  and  shall 
have  a lien  for  the  amount  thus  paid  upon  the  manufactured 
goods:  and  provided  further,  that  the  taxes  on  all  articles 
manufactured  and  sold,  in  pursuance  of  contracts  bona  fide 
made  before  the  passage  of  this  apt,  shall  be  paid  by  the  pur- 


PROCESS  AGAINST  DELINQUENTS. 


40 


chasers  thereof,  under  regulations  to  be  established  by  the  Com- 
missioner of  Internal  Revenue. 

PROCESS  AGAINST  DELINQUENTS. 

Sec.  70.  And  be  it  further  enacted.  That  for  neglect  or  refusal 
to  pay  the  duties  provided  by  this  act  on  manufactured  articles, 
as  aforesaid,  the  goods,  wares  and  merchandise  manufactured 
and  unsold  by  such  manufacturer  shall  be  forfeited  to  the  United 
States,  and  may  be  sold  or  disposed  of  for  the  benefit  of  the  same, 
in  manner  as  shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  under  the  direction  of  the  Secretary  of  the  Treasury. 
In  such  case  the  collector  or  deputy  collector  may  take  possession 
of  said  articles,  and  maymaintain  such  possession  in  the  premises 
and  buildings  where  they  may  have  been  manufactured  or  depos- 
ited, or  may  be.  He  shall  summon,  giving  notice  of  not  less 
than  two  nor  more  than  ten  days,  the  parties  in  possession  of 
said  goods,  enjoining  them  to  appear  before  the  assessor  or 
assistant  assessor,  at  a day  and  hour  in  such  summons  fixed, 
then  and  there  to  show  cause,  if  any  there  be,  why,  for  such 
neglect  or  refusal,  such  articles  should  not  be  declared  for- 
feited to  the  United  States.  Such  persons  or  parties  inter- 
ested shall  be  deemed  to  be  the  manufacturers  of  the  same,  if 
the  articles  shall  be  at  the  time  of  taking  such  possession  upon 
the  premises  where  manufactured ; if  they  shall  at  such  time 
have  been  removed  from  the  place  of  manufacture,  the  parties 
interested  shall  be  deemed  to  be  the  person  in  whose  custody 
or  possession  the  articles  shall  then  be.  Such  summons  shall 
be  served  upon  such  parties  in  person,  or  by  leaving  a copy 
thereof  at  the  place  of  abode  or  business  of  the  party  to  whom 
the  same  may  be  directed.  In  case  no  such  party  or  place 
can  be  found,  which  feet  shall  be  determined  by  the  collector’s 
return  on  the  summons,  such  notice,  in  the  nature  of  a sum- 
mons, shall  be  given  by  advertisement  for  the  term  of  three 
weeks  in  one  newspaper  in  the  county  nearest  to  the  place  of 
such  sale.  If,  at  or  before  such  hearing,  such  duties  shall  not 
have  been  paid,  and  the  assessor  or  assistant  ass’essor  shall 
adjudge  the  summons  and  notice,  service  and  return  of  the 
same,  to  be  sufficient,  the  said  articles  shall  be  declared  forfeit 
and  shall  be  sold,  disposed  of,  or  turned  over  to  the  use  of 
any  Department  of  the  Government,  as  may  be  directed  by 
the  Secretary  of  the  Treasury,  who  may  require  of  any  officer 
of  the  Government  into  whose  possession  the  same  may  be 
turned  over  the  proper  voucher  therefor : Provided,  that  the 
proceeds  of  the  sale  of  said  articles  if  any  there  be  after 
deducting  the  duties  thereon,  together  with  the  expenses  of 
summons,  advertising,  and  sale,  or  the  excess  of  the  value  of 
said  articles,  after  deducting  the  duties  and  expenses  accrued 
thereon  when  turned  over  to  the  use  of  any  Department  of 
the  Government,  shall  be  refunded  and  paid  to  the  manufac- 
turer, or  to  the  person  in  whose  custody  or  possession  the 


50 


TIIE  NATIONAL  TAX  LAW. 


articles  were  when  seized.  The  Commissioner  of  Internal 
Revenue,  with  the  approval  of  the  Secretary  of  the  Treasury, 
may  review  any  such  case  of  forfeiture,  and  do  justice  in  the 
premises.  If  the  forfeiture  shall  have  been  wrongly  declared, 
and  lale  made,  the  Secretary  is  hereby  authorized,  in  case  the 
specific  articles  can  not  be  restored  to  the  party  aggrieved  in 
as  good  order  and  condition  as  when  seized,  to  make  up  to 
such  party  in  money  his  loss  and  damage  from  the  contingent 
fund  of  his  department.  Immediate  return  of  seizures  so 
forfeited  shall  be  made  to  the  Commissioner  of  Internal  Reve- 
nue, by  the  collector  or  deputy  collector  who  shall  mate  any 
such  seizure.  Articles  which  the  collector  may  adjudge  per- 
ishable may  be  sold  or  disposed  of  before  declaration  of  for- 
feiture. Said  sales  shall  be  made  at  public  auction,  and 
notice  thereof  shall  be  given  in  the  same  manner  as  is  pro- 
vided in  this  section  in  case  of  forfeiture. 

PENALTY  FOR  VIOLATION,  ETC. 

Sec.  71.  And  be  it  further  enacted , That  any  violation  of, 
or  refusal  to  comply  with  the  provisions  of  the  68th  section 
of  this  act,  shall  be  good  cause  for  seizure  and  forfeiture,  sub- 
stantially in  manner  as  detailed  in  the  section  next  preceding 
this,  of  all  manufactured  articles  liable  to  be  assessed  under 
the  provisions  of  tliis  act,  and  not  otherwise  provided  for ; 
and  such  violation  or  refusal  to  comply,  shall  further  make 
any  party  so  violating  or  refusing  to  comply,  liable  to  a fine 
of  $500,  to  be  recovered  in  manner  and  form  as  provided  in 
this  act. 

Sec.  72.  And  be  it  further  enacted , That  in  case  of  the 
manufacture  and  sale  or  delivery  of  any  goods,  wares,  mer- 
chandise or  articles  as  hereinafter  mentioned,  without  com- 
pliance on  the  part  of  the  party  manufacturing  the  same  with 
all  or  any  of  the  requirements'  and  regulations  prescribed  in 
this  act  in  relation  thereto,  the  assistant  assessor  may,  upon 
such  information  as  he  may  have,  assume  and  estimate  the 
amount  and  value  of  such  manufactures,  and  upon  such 
assumed  amount  assess  the  duties,  and  said  duties  shall  be 
collected  in  like  manner  as  in  case  the  provisions  of  this  act 
in  relation  thereto  had  been  complied  with,  and  to  such  arti- 
cles all  the  foregoing  provisions  for  liens,  fines,  penalties  and 
forfeitures,  shall  in  like  manner  apply. 

EXEMPTIONS  FROM  THE  TAX. 

Sec.  73.  And  be  it  further  enacted , That  all  goods,  wares 
and  merchandise,  or  articles  manufactured  or  made  by  any 
person  or  persons  not  for  sale,  but  for  his,  her  or  their  own 
use  or  consumption,  and  all  goods,  wares  and  merchandise, 
or  articles  manufactured,  or  made  and  sold,  except  spirituous 
and  malt  liquors,  and  manufactured  tobacco,  where  the  annual 
product  shall- not  exceed  the  sum  of-six  hundred  dollars,  shall 
be  and  are  exempt  from  duty : " Provided , that  this  shall  not 


THE  TAXES. 


51 


apply  lo  any  business  or  transaction  where  one  party  fur- 
nishes the  materials,  or  any  part  thereof,  and.  employs  another 
.party  to  manufacture,  make  or  finish  the  goods,  wares  and 
merchandise  or  articles,  paying,  or  promising  to  pay  therefor, 
and  receiving  the  goods,  wares  and  merchandise  or  articles.  [See 
Amended  Act,  Sec.  29,  for  specifications. of  exempt  articles.] 

VALUES,  HOW  ESTIMATED. 

Sec.  74  And  he  it  farther  enacted , That  the  value  and  quan- 
tity of  goods,  wares  and  merchandise  required  to  be  stated 
as  aforesaid,  and  subject  to  an  ad  valorem  duty,,  shall  be  esti- 
mated by  the  actual  sales  made  by  the  manufacturer,  or  by 
his,  her  or  their  agent,  or  person  or  persons  acting  in  his,  her 
or  their  behalf ; and  where  such  goods,  wares  and  merchan- 
dise have  been  removed  for  consumption,  or  for  delivery  to 
others,  or  placed  on  shipboard,  or  are  no  longer  within  the 
custody  and  control  of  the  manufacturer  or  manufacturers,  or 
his  or  their  agent,  not  being  in  liis,  her  or  their  factory,  store 
or  warehouse,  the  value  shall  be  estimated  by  the  average  of 
the  market  value  of  the  like  'goods,  wares  and  merchandise, 
during  the  time  when  the  same  would  have  become  liable  to 
and  charged  with  duty. 

Sec.  75.  And  he  it  further  enacted , That  from  and  after 
the  .said  first  day  of  August,  1S62,  upon  the  articles,  goods, 
wares  and  merchandise  hereinafter  mentioned,  which  shall 
thereafter  be  produced  and  sold,  or  be  manufactured  or  made 
and  sold,  or  removed  for  consumption,  or  for  delivery  to 
others  than  agents  of  the  manufacturer  or  producer  within  the 
United  States  or  territories  thereof,  there  shall  be  levied,  col- 
lected and  paid  the  following  duties,  to  be  paid  by  the  pro- 
ducer or  manufacturer  thereof,  that  is  to  say : 

THE  TAXES. 

On  candles,  of  whatever  material  made,  3 per  cent,  ad  valorem. 

On  all  mineral  coals,  except  such  as  are  known  in  the  trade 
as  pea  coal  and  dust  coal,  3 1-2  cents  per  ton : Provided,  that  for 
all  contracts  of  lease  of  coal  lands  made  before  the  first  day 
of  April,  one  thousand  eight,  hundred  and  sixty-two,  the  lessee 
shall  pay  the  tax.  [See  added  provision  of  the!  Amended  Act, 
“ Manufactures.’  ] 

On  lard  oil,  mustard-seed  oil,  linseed  oil,  and  on  all  animal 
or  vegetable  oils  not  exempted  nor  provided  for  elsewhere, 
whether  pure  or  adulterated,  2 cents  per  gallon : Provided , 
that  red  oil  or  oleic  acid,  produced  in  the  manufacture  of 
candles,  and  used  as  a material  in  the  manufacture  of  soap, 
paraffine,  whale  and  fish  oil,  shall  be  exempted  from  this  duty. 
[Oil  manufacturers  must  submit  to  the  rules  and  regulations 
established  for  distillers  for  ascertaining  the  quantity  produced. 
Bee  Amended  Act,  Sec.  32.]  - 

On  gas,  illuminating,  made  of-  coal,  wholly  or  in  part,  or 
any  other  material,  when  the  product  shall  be  not  above 


52 


THE  NATIONAL  TAX  LAW. 


500,000  cubic  feet  per  month,  5 cents  per  1,000  cubic  feet ; 
when  the  product  shall  be  above  500,000,  and  not  exceeding 
5,000,000  cubic  feet  per  month,  10  cents  per  1,000  cubic  feet; 
when  the  product  shall  be  above  5,000,000,  15  cents  per  1,000" 
cubic  feet;  and  the  general  average  of  the  monthly  product 
for  the  year  preceding  the  return  required  by  this’ act  shall 
regulate  the  rate  of  duty  herein  imposed;  and  where  any  gas 
company  shall  not  have  been  in  operation  for  the  year'  next 
preceding  the  return  as  aforesaid,  then  the  rate  shall’  be  regu- 
lated upon  the  estimated  average  of  the  monthly  product: 
Provided,  that  the  product  required  to  be  returned  bv  this  act 
shall  be  understood  to  be  the  product  charged  in'  the  bills 
actually  rendered  by  any  gas  company  during  the  month  pre- 
ceding the  return,  and  all  gas  companies  are  hereby  author- 
ized to  add  the  duty  or  tax  imposed  by  this  act  to  the  price 
per  1,000  cubic  feet  on  gas  sold : Provided  further,  that  all  gas 
furnished  for  lighting  street  lamps,  and  not  measured,  and 
all  gas  made  for  and  used  by  any  hotel,  inn,  tavern  and 
private  dwelling-house,  shall  be  subject  to  duty,  and  may  be 
estimated;  and  if  the  returns  in  any  case  shall  be  understated 
or  underestimated,  it  shall  be  the  duty  of  the  assistant  assessor 
of  the  district  to  increase  the  same  as  he  shall  deem  just  and 
proper:  and  provided  further  that  coal  tar  produced  in  the 
manufacture  of  illuminating  gas,  and  the  products  of  the 
redistillation  of  coal  tar  thus  produced,  shall  be  exempt  from 
duty:  and  provided  further,  that  gas  companies  so  located  as 
to  compete  with  each  other  shall  pay  the  rate  imposed  by  this 
act  upon  the  company  having  the  largest  production. 

On  coal,  illuminating  oil,  refined,  produced  by  the  distilla- 
tion of  coal,  asphaltum,  shale,  peat,  petroleum,'  or  rock  oil, 
and  all  other  bituminous  substances  used  for  like  ■ purposes, 
10 -cents  per  gallon:  Provided,  that  such  oil  refined  and  pro- 
duced by  the  distillation  of  coal  exclusively  shall  be  subject 
to  pay  a duty  of  8 cents  per  gallon,  any  thing  in  this  act  to 
the  contrary  notwithstanding : and  provided  further,  that 
distillers  of  coal  oil  shall  be  subject  to  all  the  provisions  of 
this  act,  hereinbefore  set  forth  and  specified,  applicable  to 
distillers  of  spirituous  liquors,  with  regard  to  licenses,  bonds, 
returns,  and  all  other  provisions  designed  for  the  purpose  of 
ascertaining  the  quantity  distilled,  and  seeming  the  paymeut 
of  duties,  so  far  as  the  same  may,  in  the  judgment  of  tiie 
Commissioner  of  Internal  Revenue,  and  under  regulations 
prescribed  by  him,  be  necessary  for  that  purpose. 

On  ground  coffee,  and  all  preparations  of  which  coffee 
forms  a part,  or  which  is  prepared  for  sale  as  a substitute  for 
coffee,  3 mills  per  pound. 

On  ground  pepper,  ground  mustard,  ground  . pimento, 
ground  cloves,  ground  cassia,  and  ground  ginger,  and  all 
imitations  of  the  same,  1 cent  per  pound. 


SUGAR,  TOBACCO,  GUNPOWDER,  ETC. 


5.? 


Od  sugar  refined,  whether  loaf,  lump,  granulated  or  pulver- 
ized, 2 mills  per  pound. 

On  sugar,  refined  or  made  from  molasses,  sirup  of  molasses, 
melado  or  concentrated  melado,  2 mills  per  pound ; ou  all 
brown,  Muscovado,  or  clarified  sugars  produced  directly  from 
the  sugar-cane,  and  not  from  sorghum  or  imphee,  other  than 
those  produced  by  the  refiner,  1 cent  per  pound.  [This  entire 
paragraph  is  changed  in  the  Amended  Act : See  it,  under  head 
of  “Manufactures.”  Au  additional  tax  of  1 cent  per  pound  is 
levied  on  sugar  produced  from  sugar-cane.  See  Amendment 
given  on  page  86.] 

On'  sugar  candy,  and  all  confectionery  made  wholly  or  in 
part  of  sugar,  1 cent  per  pound.  [Much  modified  by  the  Amend- 
ed Act.  See  “ Manufactures.”] 

On  chocolate  and  cocoa,  prepared,  1 cent  per  pound. 

On  saleratus  and  bi-carbonate  of  soda,  5 mills  per  pound. 

On  starch,  made  of  potatoes,  1 mill  per  pound;  made  of 
corn  or  wheat,  1 1-2  mills  per  pound;  made  of  rice  or  any  other 
material,  4 mills  per  pound. 

On  tobacco,*  cavendish,  plug,  twist,  fine  cut,  and  manu- 
factured of  all  descriptions,  not  including  snuff,  cigars  and 
smoking  tobacco,  prepared  with  all  the  stems  in,  or  made 
exclusively  of  stems,  valued  at  more  than  30  cents  per  pound, 
15  cents  per  pound ; valued  at  any  sum  not  exceeding  30  cents 
per  pound,  10  cents  per  pound.  . [See  important  modifications 
of  the  taxes  on  tobacco  in  Amended  Act  under  head  of  “ Manu- 
factures.] 

On  smoking  tobacco,  prepared  with  all  the  stems  in,  5 cents 
per  pound;  on  smoking  tobacco,  made  exclusively  of  stems,  2 
cents  per  pound. 

On  snuff,  manufactured  of  tobacco,  ground,  dry  or  damp  of 
all  descriptions,  20  cents  per  pound. 

On  cigars,  valued  at  not  over  $5  per  1,000,  $1.50  per  1,000. 
Ou  cigars,  valued  at  over  $5  and  not  over  $10  per  1,000,  $2 
per  1,000.  On  cigars,  valued  at  over  $10  and  not  over  $20 
per  1,000,  $2.50  per  1,000.  On  cigars,  valued  at  over  $20  per 
1,000,  $3.50  per  1,000. 

On  gunpowder,  and  all  explosive  substances  used  for  mining, 
blasting,  artillery,  or  sporting  purposes,  when  valued  at  f8 
cents  per  pound  or  less,  5 mills  per  pound;  when  valued  at 
above  18  cents  per  pound,  and  not  exceeding  30  cents  per 
pound,  1 cent  per  pound ; and  when  valued  at  above  30  cents 
per  pound,  6 cents  per  pound. 

On  white  lead,  25  cents  per  100  pounds. 

On  oxide  of  zinc,  25  cents  per  100  pounds. 

On  sulphate  of  barytes,  10  cents  per  100  pounds:-  Provided, 
that  white  lead,  oxide  of  zinc,  and  sulphate  of  barytes  [and 
paints  and  painters'  colors:  See  Amended  Act,  “Manufactures,”] 
* See  Amended  Act,  Sec.  34,  for  regulations  to  govern  dealers,  etc.,  in 
tobacco,  cigars  and  snuff. 


54 


THE  NATIONAL  TAX  LAW. 


or  any  one  of  them,  shall  not  he  subject  to  any  additional  duty 
in  consequence  of  being  mixed  or  ground  with  linseed  oil,  when 
the  duties  upon  all  the  materials  so  mixed  or  ground  shall  have 
been  previously  actually  paid. 

On  all  paints  and  painters’  colors,  dry  or  ground  in  oil,  or  in 
paste  with  water,  not  otherwise  provided  for,  5 per  centum  ad 
valorem. 

On  clock  movements,  made  to  run  one  day,  5 cents  each; 
made  to  run  more  than  one  day,  10  cents  each.  [Changed  to 
three  per  cent,  by  the  Amended  Act.] 

On  pins,  solid  head  or  other,  5 per  centum  ad  valorem. 

On  umbrellas  and  paraSols  made  of  cotton,  silk  or  other  ma- 
terial, <5  per  centum  ad  valorem.  [Changed  to  three  per  cent,  by 
the  Amended  Act.] 

On  screws  commonly  called  wood  screws,  1 1-3  cents  per 
pound. 

On  railroad  iron,  and  all  other  iron  advanced  beyond  slabs, 
blooms  or  loops,  and  not  advanced  beyond  bars  or  rods,  and 
baud,  hoop  and  sheet  iron,  not  thinner  than  number  18  wire 
gauge  and  plate  iron  not  less  than  one-eighth  of  an  inch  in 
thickness,  $1.50  per  ton;  on  railroad  iron,  rerolled,  75  cents 
per  ton ; on  band,  hoop  and  sheet  iron  thinner  than  number 
18  wire  gauge,  plate  iron  less  than  one-eighth  of  an  inch  in 
thickness,  and  cut  nails  and  spikes,  $3  per  ton : Provided, 
that  bars,  rods,  bands,  hoops,  sheets,  plates,  nails  and  spikes, 
manufactured  from  iron  upon  which  the  duty  of  $1.50  has 
been  levied  and  paid,  shall  be  subject  only  to  a duty  of  50  cents 
per  ton  in  addition  thereto,  any  thing  in  this  act  to  the  con 
traiy  notwithstanding.  On  stoves  and  hollow  ware,  $1.50 
per  ton  of  3,000  pounds;  cast  iron  used  for  bridges,  buildings, 
or  other  permanent  structures,  $1  per  ton:  Provided,  that  bar 
iron,  used  for  like  purposes,  shall  be  charged  no  additional 
duty  beyond  the  specific  duty  imposed  by  this  act.  On  steel 
in  ingots,  bars,  sheets  or  wire,  not  less  than  one-fourth  of  an 
iucli  in  thickness,  valued  at  7 cents  per  pound  or  less,  $4  per 
ton;  valued  at  above  7 cents  per  pound,  and  not  above  11 
cents  per  pound,  $8  per  ton;  valued  above  11  cents  per  pound, 
$10  per  ton.  [See  Amended  Act  for  modifications  of  this  para- 
graph.] 

On  paper  of  all  descriptions,  including  pasteboard  and  bind- 
ers’ boards,  3 per  centum  ad  valorem. 

On  soap,  Castile,  palm-oil,  erasive,  and  soap  of  all  other 
descriptions,  white  or  colored,  except  soft  soap  and  soap 
otherwise  provided  for,  valued  not  above  3 1-2  cents  per  pound, 
1 mill  per  pound ; valued  at  above  3 1-2  cents  per  pound,  5 mills 
p"er  pound. 

On  soap,  fancy,  scented,  honey,  cream,  transparent,  and  all 
descriptions  of  toilet  and  shaving  soap,  2 cents  per  pound. 

Ou  salt,  4 cents  per  100  pounds. 


LEATHER,  FURS,  CLOTHS,  ETC. 


55 


On  pickles  and  preserved  fruits,  and  on  all  preserved  meats, 
fish  and  shell-fish  in  cans -or  air-tight  packages,  5 per  centum 
ad  valorem. 

On  glue  and  gelatine  of  all  descriptions  in  the  solid  state,  5 
mills -per  pound. 

On  glue  and  cement,  made  wholly  or  in  part  of  glue,  to  be 
sold  in  the  liquid  state,  25  cents  per  gallon. 

On  patent  or  enameled  leather,  5 mills  per  square  foot. 

On  patent  japanned  split,  used  for  dasher  leather,  4 mills  per 
square  foot. 

On  patent  or  enameled  skirting  leather,  1 1-2  cents  per  square 
foot. . 

On  all  sole  and  rough  or  harness ' leather,  made  from  hides 
imported  east  of  the  Cape  of  Good  Hope,  and  all  damaged 
leather,  5 mills  per  pound. 

On  all  other  sole  or  rough  leather,  hemlock  tanned  and 
harness  leather,  7 mills  per  pound. 

On  all  sole  or  rough  leather,  tanned  in  whole  or  in  part  with 
oak,  1 cent  per  pound. 

On  all  finished  or  curried  upper  leather,  made  from  leather 
tanned  in  the  interest  of  the  parties  finishing  or  currying  such 
leather,  not  previously  taxed  in  the  rough,  except  calf  skins, 

1 cent  per  pound. 

On  bend  and  butt  leather,  1 cent  per  pound. 

On  offal  leather,  5 mills  per  pound. 

On  oil-dressed  leather  and  deer  skins,  dressed  or  smoked, 

2 cents  per  pound.  . 

On  tanned  calf  skins,  G cents  each. 

On  morocco,  goat,  kid  or  sheep  skins,  curried,  manufactured 
or  finished,  4 per  centum  ad,  valorem  : Provided , that  the  price 
at  which  such  skins  are  usually  sold  shall  determine  their  value. 

On  horse  and  hog  skins,  tanned  and  dressed,  4 per  centum 
ad  valorem. 

On  American  patent  calf  skins,  5 per  centum  ad  valorem. 

On  conducting  hose  of  all  kinds  for  conducting  water  or 
other  fluids,  a duty  of  3 per  centum  ad  valorem. 

On  wine,  made  of  grapes,  5 cents  per  gallon. 

On  varnish,  made  wholly  or  in  part  of  gum  copal  or  other 
gums  or  substances,  5 per  centum  ad,  valorem. 

On  furs  of  all  descriptions,  when  made  up  or  manufactured, 

3 per  centum  ad  valorem. 

On  cloth,  and  all  textile  or  knitted  or  felted  fabrics  of  cot- 
ton, wool  or  other  material,  before  the  same  has  been  dyed, 
printed,  bleached,  or  prepared  in  any  other  manner,  a duty  of 
3 per  centum  ad  valorem : Provided,  that  thread  or  yarn 
manufactured  and  sold  or  delivered  exclusively  for  knitted 
fabrics,  or  for  weaving,  when  the  spinning  ami  weaving  for 
the  manufacture  of  cloth  of  any  kind  is  carried  on  separately, 
shall  not  be  regarded  as  manufactures  within  the  meaning 


56 


THE  NATIONAL  TAX  LAW. 


of  this  act;  but  all  fabrics  of  cotton,  wool,  or  other  material, 
whether  woven,  knit,  or  felted,  shall  be  regarded  as  manufac- 
tures, and  be  subject  to  the  duty,  as  above,  of  3 per  centum  ad 
valorem.  [See  Section  30  of  the  Amended  Act.] 

On  all  diamonds,  emeralds,  and  all  other  jewelry,  a tax  of 
3 per  centum  ad  valorem. 

On  and  after  the  first  day  of  October,  one  thousand  eight 
hundred  and  sixty-two,  there  shall  be  levied,  collected  and 
paid  a tax  of  one  half  of  one  cent  per  pound  on  all  cotton  held 
or  owned  bv  any  person  or  persons,  corporation  or  associa- 
tion of  persons;  and  such  tax  shall  be  a lien  thereon  in  the 
possession  of  any  person  whomsoever.  And  further,  if  any 
person  or  persons,  corporations,  or  association  of  persons, 
shall  remove,  carry,  or  transport  the  same  from  the  place 
of  its  production  before  said  tax  shall  have  been  paid,  such 
person  or  persons,  corporation,  or  association  of  persons, 
shall  forfeit  and  pay  to  the  United  States  double  the  amount 
of  such  tax,  to  be  recovered  in  any  court  having  jurisdiction 
thereof : Provided , however,  that  the  Commissioner  of  Internal 
Revenue  is  hereby  authorized  to  make  such  rules  and  regu- 
lations as  he  may  deem  proper  for  the  payment  of  said  tax: 
at  places  different  from  that  of  the  production  of  said  cotton. 
And  provided,  further,  that  all  cotton  owned  and  held  by  any 
manufacturer  of  cotton  fabrics  on  the  first  day  [of]  October, 
one  thousand  eight  hundred  and  sixty-two,  and  prior  thereto, 
shall  be  exempt  from  the  tax  hereby  imposed. 

On  all  manufactures  of  cotton,  wool,  silk,  worsted,  flax, 
hemp,  jute,  india-rubber,  gutta-percha,  wood,  willow,  glass, 
pottery-ware,  leather,  paper,  iron,  steel,  lead,  tin,  copper, 
zinc,  brass,  gold,  silver,  horn,  ivory,  bone,  bristles,  wholly 
or  in  part,  or  of  other  materials,  not  in  this  act  otherwise 
provided  for,  a duty  of  3 per  centum  ad  valorem : Provided , 
that  on  all  cloths,  dyed,  printed,  bleached,  manufactured 
into  other  fabrics,  or  otherwise  prepared,  on  which  a duty 
or  tax  shall  have  been  paid  before  the  same  were  so  dyed, 
printed,  bleached,  manufactured  or  prepared,  the  said  duty 
or  tax  of  3 per  centum  shall'  be  assessed  only  upon  the 
increased  value  thereof;,  and  provided  further , that  on  all 
oil-dressed  leather  and  deer-skins  dressed  or  smoked,  manu- 
factured into  gloves,  mittens,  or  other  articles,  on  which  a duty 
or  tax  shall  have  been  paid  before  the  same  were  so  manufac- 
tured, the  said  duty  or  tax  of  3 per  centum  shall  be  assessed 
only  upon  the  increased  valuation  thereof : and  provided  fn-'h.  • 
that  in  estimating  the  duties  upon  articles  when  removed 
and  sold  at  any  other  place  than  the  place  of  manufacture, 
there  shall  be  deducted  from  the  gross  amount  of  sales  the 
freight,  commission,  and  expenses  of  sale  actually  paid,  and 
the  duty  shall  be  assessed  and  paid  upon  the  net  amount 
after  the  deductions  as  aforesaid ; and  provided  further,  that 


AUCTION  SALES. 


57 


printed  books,  magazines,  pamphlets,  newspapers,  reviews, 
and  all  other  similar  printed  publications ; boards,  shingles, 
and  all  other  lumber  and  timber;  staves,  hoops,  headings, 
and  timber  only  partially  wrought  and  unfinished,  for  chairs, 
tubs,  pails,  snaths,  lasts,  shovel  and  fork  handles ; umbrella- 
stretchers;  pig-iron,  and  iron  not  advanced  beyond  slabs, 
blooms  or  loops ; maps  and  charts ; charcoal ; alcholiol  made 
or  manufactured  of  spirits  or  materials  upon  which  the  duties 
imposed  by  this  act  shall  have  been  paid ; plaster  or  gypsum ; 
malt ; burning-fluid ; printer’s  ink ; flax  prepared  for  textile 
or  felting  purposes,  until  actually  woven  or  fitted  into  fabrics 
for  consumption ; all  flour  and  meal  made  from  grain  ; bread 
and  breadstuffs;  pearl  barley  and  split  peas;  butter;  cheese; 
concentrated  milk ; bullion,  iu  the  manufacture  of  silverware ; 
brick  ; lime  ; Roman  cement ; draining  .tiles ; marble  ; slate  ; 
building  stone ; copper,  in  ingots  or  pigs ; and  lead,  in  pigs 
or  bars,  shall  not  be  regarded  as  manufactures  within  the 
meaning  of  this  act ; Provided , that  whenever,  by  the  provi- 
sions of  this  act,  a duty  is  imposed  upon  any  article  removed 
for  consumption  or  sale,  it  shall  apply  only  to  suCh  articles  as 
are  manufactured  on  or  after  the  first  day  of  August,  1862, 
and  to  such  as  are  manufactured  and  not  removed  from  the 
place  of  manufacture  prior  to  that  date.  [For  other  exemptions, 
see  Amended  Act,  Section  29.] 

AUCTION  SALES. 

Sec.  76.  And  be  it  further  enacted,  That  on  and  after  the 
1st  day  of  August,  1862,  there  shall  be  levied,  collected  and  paid 
on  all  sales  of  real  estate,  goods,  wares,  merchandise,  articles 
or  things  at  auction,  including  all  sales  of  stocks,  bonds  and 
other  securities,  a duty  of  one-tenth  of  one  per  centum  on 
the  gross  amount  of  such  sales,  and  every  auctioneer  mailing 
such  sales,  as  aforesaid,  shall,  at  the  end  of  each  and  every 
month,  or  within  ten  days  thereafter,  make  a list  or  return 
*o  the  assistant  assessor  of  the  district  of  the  gross  amount  ol 
such  sales  made  as  aforesaid,  with  the  amount  of  duty  which 
has  accrued,  or  should  accrue  thereon,  which  list  shall  have 
annexed  thereto  a declaration,  under  oath  or  affirmation, 
in  form  and  manner  as  may  be  prescribed  by  the  Commis- 
sioner of  Internal  Revenue,  that  the  same  is  true  and  correct, 
and  shall,  at  the  same  time,  as  aforesaid,  pay  to  the  collector 
or  deputy  collector,  the  amount  of  duty  or  tax  thereupon,  as 
aforesaid,  and  in  default  thereof,  shall  be  subject  to  and  pay 
a penalty  of  $500.  In  all  cases  of  delinquency  in  making 
said  list  or  payment,  the  assessment  and  collection  shall  be 
made  in  the  manner  prescribed  in  the  general  provisions  of  this 
act : Provided,  that  no  duty  shall  be  levied  under  the  provisions 
of  this  section  upon  any  sales  by  judicial  or  executive  officers 
making  auction  sales  by  virtue  of  a judgment  or  decree 


58 


THE  NATIONAL  TAX  LAW. 


of  any  court,  nor  to  public  sales  made  by  executors  or 
administrators. 

CARRIAGES,  YACHTS,  BILLIARD  TABLES  AND  PLATE. 

Sec.  77.  And  be  it  further  enacted , That  from  and  after 
the  first  day  of  May,  1862,  there  shall  be  levied,  collected 
and  paid,  by  any  person  or  • persons  owning-,  possessing  or 
keeping  any  carriage,  yacht,  and  billiard  table,  the  several 
duties  or  sums  of  money  set  down  in  figures  against  the  same 
respectively,  or  otherwise  specified  and  set  forth  in  schedule 
marked  A.  [See  Amended  Act  for  added  provision.] 

YL— SLAUGHTERED  MEAT. 

REGULATION  FOR  SAME. 

Sec.  78.  And  be  it  .further  enacted , That  on  and  after  the 
first  day  of  August,  1862,  there  shall  be  levied,  collected,  and 
paid  by  any  person  or  persons,  firms,  companies,  or  agents  or 
employees  thereof,  the  following  duties  or  taxes,  that  is  to 
say:  on  all  horned  cattle  exceeding  18.  months  old,  slaughtered 
for  sale,  30  "cents  per  head,  [reduced  to  20  cents  by  the 
Amended  Act] ; on  all  calves  and  cattle  under  18 
months  old,  slaughtered  for  sale,  5 cents  per  head;  on  all 
hogs,  exceeding  6 months  old,  slaughtered  for  sale,  when  the 
number  thus  slaughtered  exceeds  20  in  any  one  year,  10  cents 
per  head,  [reduced  to  6 cents  per  head  by  the  Amended 
Act.]  On  all  sheep  slaughtered  for  sale,  5 cents  per  head  : 
Provided , That  all  cattle,  hogs,  and  sheep  slaughtered  by 
any  person  for  his  or  her  own  consumption,  shall  be 
exempt  from  duty.  [For  important  modification  of  this 
section,  see  Amended  Act,  “ Slaughtered  Cattle.”] 

Sec.  79.  And  be  it  further  enacted , That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  any  person  or  per- 
sons, firms,  or  companies,  or  agents  or  employees  thereof, 
whose  business  or  occupation  it  is  to  slaughter  for  sale  any 
cattle,  calves,  sheep  or  hogs,  shall  be  required  to  make  and 
render  a list  at  the  end  of  each  and  every  month  to  the 
assistant  assessor  of  the  district  where  the  business  is  trans- 
acted, stating  the  number  of  cattle,  calves,  if  any,  the  number 
of  liogs,  if  any,  and  the  number  of  sheep,  if  any,  slaughtered, 
as  aforesaid,  with  the  several  rates  of  duty  as  fixed  therein 
in  this  act,  together  with  the  whole  amount  thereof,  which 
lists  shall  have  annexed  thereto  a declaration  of  said  person 
or  persons,  agents  or  employees  thereof,  as  aforesaid,  under 
oath  or  affirmations  in  such  manner  and  form  as  may  be  pre- 
scribed by  the  Commissioner'  of  Internal  Revenue,  that  the 
same  is  true  and  correct,  and  shall,  at  the  time  of  rendering 
said  list,  pay  the  full  amount  of  duties  which  have  accrued 
or  should  accrue,  as  aforesaid,  to  the  collector  or  deputy  col- 
lector of  the  district,  as  aforesaid;  and  in  case  of  default  in 


EAILKOADS,  STEAMBOATS,  ETC. 


59 


maldng  tlie  return  or  payment  of  the  duties,  as  afores.aid,  the 
assessment  and  collection  shall  he  made  as  in  -the  general  pro- 
visions of  this  act  required,  and  in  case  of  fraud  or  evasion 
the  party  offending  shall  forfeit  and  pay  a penalty  of  $10  per 
head  for  any  cattle,  calves,  hogs,  or  sheep  so  slaughtered,  upon 
which  the  duty  is  fraudently  withheld,  evaded,  or  attempted 
to  be  evaded : Provided , that  the  Commissioner  of  Internal 
Revenue  shall  prescribe  such  further  rules  and  regulations  as 
he  may  deem  necessary  for  ascertaining  the  correct  number  of 
cattle,  calves,  hogs  and  sheep,  liable  to  be  taxed  under  the  pro- 
visions of  this  act. 

VH.— RAILROADS,  STEAMBOATS,  ETC. 

TAX  OX  SAME — BEGUEATIONS  FOE. 

Sec.  SO.  And  be  it  f urther  enacted , That  on  and  after  the  first 
day  of  August,  1862,  any  person  or  persons,  firms,  companies 
or  corporations,  owning  or  possessing  or  having  the  care  or 
management  of  any  railroad  or  railroads  upon  which  steam  is 
used  as  a propelling-  power,  or  of  any  steamboat  or  other  vessel 
propelled  by  steam  power,  shall  be  subject  to  and  ppy  a duty  of 
three  per  centum  on  the  gross  amount  of  all  the  receipts  of  such 
railroad  or  railroads,  or  steam  vessels,  for  the  transportation  of 
passengers  over  and  upon  the  same,  and  any  person  or  persons, 
firms,  companies  or  corporations,  owning  or  possessing,  or  hav- 
ing the  care  or  management  of  any  railroad  or  railroads  using 
any  other  power  than  steam  thereon,  or  owning,  possessing  or 
having  the  care  or  management  of  any  ferry-boat  or  vessel  used  as 
a ferry-boat  propelled  by  steam  or  horse  power,  shall  be  subject  to 
and  pay  a duty  of  1 1-2  per  centum  upon  the  gross  receipts  of 
such  railroad  or  ferry-boat,  respectively,  for  the  transportation  of 
passengers  over  and  upon  said  railroads,  steamboats,  and  ferry- 
boats respective^  [See  Amended  Act,  “ Dividends,”  Sec.  9] ; and 
any  person  or  persons,  firms,  companies  or  corporations,  owning, 
possessing  or  having  the  care  or  management  of  any  bridge  au- 
thorized by  law  to  receive  toll  for  the  transit  of  passengers,  beasts, 
carriages, "teams  and  freight  of  any  description  over  such  bridge, 
shall  be  subject  to  and  pay  a duty  of  3 per  centum  on  the  gross 
amount  of  all  their  receipts  of  every  description.  And  the  owner, 
possessor  or  person  or  pcsons  having  the  care  and  management 
of  any  such  milroad,  steamboat,  ferry-boat,  or  other  vessel  or 
bridge,  as  aforesaid,  shall,  within  five  days  after  the  end  of  each 
and  eveiy  month,  commencing  as  hereinbefore  mentioned,  make 
a list  or  return  to  the  assistant  assessor  of  the  district  within 
which  such  owner,  possessor,  company  or  corporation  may  have 
his  or  its  place  of  business,  or  where  any  such  railroad,  steamboat, 
ferry-boat,  or  bridge  is  located  or  belongs,  respectively,  stating 
the  gross  amount  of  such  receipts  for  the  month  next  -preceding, 
which  return  shall  be  verified  by  the  oath  or  affirmation  of 
such  owner,  possessor,  manager,  agent  or  other  proper  officer, 


GO 


THE  NATIONAL  TAX  LAW. 


in  the  manner  and  form  to  be  prescribed  from  time  to 
time  by  the  Commissioner  of  Internal  Revenue,  and  shall  also, 
monthly,  at  the  time  of  making  such  return,  pay  to  the  col- 
lector or  deputy  collector  of  the  district  the  full  amount  of 
duties  which  have  accrued  on  such  receipts  for  the  month 
aforesaid ; and,  in  case  of  neglect  or  refusal  to  make  said  lists 
or  return  for  the  space  of  five  days,  after  such  return  should 
be  made  as  aforesaid,  the  assessor  or  assistant  assessor  shall 
proceed  to  estimate  the  amount  received,  and  the  duties  pay- 
able thereon,  as  hereinbefore  provided  in  other  cases  of  de- 
linquency to  make  return  for  purposes  of  assessment ; and  for 
the  purpose  of  making  such  assessment,  or  of  ascertaining 
the  correctness  of  any  such  return,  the  books  of  any  such  per- 
son, company  or  corporation,  shall  be  subject  to  the  inspec- 
tion of  the  assessor  or  assistant  assessor,  on  his  demand  or 
request  therefor;  and,  in  case  of  neglect  or  refusal  to  pay 
the  duties  as  aforesaid,  when  the  same  have  been  ascertained 
as  aforesaid,  for  the  space  of  five  days  after  the  same  shall 
have  become  payable,  the  owner,  possessor  or  person  having 
the  management,  as  aforesaid,  shall  pay,  in  addition,  five  per 
centum  on  the  amount  of  such  duties ; and  for  any  attempt 
knowingly  to  evade  the  pa}rment  of  such  duties,  the  said 
owner,  possessor  or  person  having  the  care  or  management, 
as  aforesaid,  shall  be  liable  to  pay  a penalty  of  $1,000  for 
every  such  attempt — to  be  recovered  as  provided  in  this  act 
for  the  recovery  of  penalties  ^ and  all  provisions  of  this  act 
in  relation  to  liens  and  collections  by  distraint,  not  incom- 
patible herewith,  shall  apply  to  this  section,  and  the  objects 
therein  embraced : Provided,  that  all  such  persons,  compa- 

nies and  corporations,  shall  have  the  rig-lit  to  add  the  duty 
or  tax  imposed  hereby  to  their  rates  of  fare,  whenever  their 
liability  thereto  may  commence,  any  limitations  which  may  exist 
by  law  or  by  agreement  with  any  person  or  company,  which 
may  have  paid  or  be  liable  to  pay  such  fare,  to  the  contrary  not- 
withstanding. 

Till.— RAILROAD  BONDS. 

Sec.  81.  And  be  it  further  enacted,  That  on  and  after  the 
1st  day  of  July,  18G2,  any  person  or  persons  owning  or 
possessing,  or  having  the  care  or  management  of  any  rail- 
road company  or  railroad  corporation,  being  indebted  for  any 
sum  or  sums  of  money  for  which  bonds  or  other  evidences  of 
indebtedness  have  been  issued,  payable  in  one  or  more  years 
after  date,  upon  which  interest  is,  or  shall  be,  stipulated  to  be 
paid,  or  coupons  representing  the  interest  shall  be  or  shall 
have  been  issued  to  be  paid,  and  all  dividends  in  scrip  or 
money  or  .sums  of  money  thereafter  declared  due  or  payable 
to  stockholders  of  any  railroad  company,  as  part  of  the  earn- 
ings, profits  or  gains  of  said  companies,  shall  be  subject  to 
and  pay  a duty  of  3 per  centum  on  the  amount  of  all  such  inter- 


RAILROAD  BONDS. 


61 

est,  or  coupons,  or  dividends,  whenever  the  same  shall  he  paid ; 
and  said  railroad  companies  or  railroad  corporations,  or  any 
person  or  persons  owning,  possessing  or  having  the  care  or 
management  of  any  railroad  company  or  railroad  corporation, 
are  hereby  authorized  and  required  to  deduct  and  withhold 
from  all  payments  made  to  any  person,  persons  or  party, 
after  the  1st  day  of  July  as  aforesaid,  on  account  of  any 
interest  or  coupons  or  dividends  due  and  payable  as  aforesaid, 
the  said  duty  or  sum  of  3 per  centum  [See  Amended  Act,  “ Div- 
idends, Receipts,”  etc.,  for  extension  of  this  clause  to  all  corpo- 
rations] ; and  the  duties  deducted  as  aforesaid,  and  certified  by 
the  president  or  other  proper  officer  of  said  company  or  corpora- 
tion, shall  be  a receipt  and  discharge,  according  to  the  amount 
thereof,  of  said  railroad  companies  or  railroad  corporations,  and 
the  owners,  possessors  and  agents  thereof,  on  dividends  and  on 
bonds  or  other  evidences  of  their  indebtedness,  upon  which  in- 
terest or  coupons  are  payable,  holden  by  any  person  or  party 
whatsoever,  and  a list  or  return  shall  be  made  and  rendered 
within  thirty  days  after  the  time  fixed  when  said  interest,  or 
coupons,  or  dividends  become  due  or  payable,  and  as  often  as 
every  six  months,  to  the  Commissioner  of  Internal  Revenue, 
which  shall  contain  a true  and  faithful  account  of  the  duties 
received  and  chargeable  as  aforesaid,  during  the  time  when 
such  duties  have  accrued  or  should  accrue,  and  remaining 
unaccounted  for,  and  there  shall  be  annexed  to  every  such 
list  or  return,  a declaration  under  oath  or  affirmation,  in  man- 
ner and  form  as  may  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  of  the  president,  treasurer  or  some  proper 
officer  of  said  railroad  company  or  railroad  corporation,  that 
the  same  contains  a true  and  faithful  account  of  the  duties  so 
withheld  and  received  during  the  time  when  such  duties  have 
accrued  or  should  accrue,  and  not  accounted  for,  and  for  any 
default  in  the  making  or  rendering,  of  such  list  or  return,  with 
the  declaration  annexed,  as  aforesaid,  the  person  or  persons 
owning,  possessing  or  having  the  care  or  management  of  such 
railroad  company  or  railroad  corporation,  making  such  default, 
shall  forfeit,  as  a penalty,  the  sum  of  §500 ; and  in  case  of 
any  default  in  making  or  rendering  said  list,  or  of  any  default 
in  the  payment  of  the  duty  or  any  part  thereof,  accruing  or 
which  should  accrue,  the  assessment  and  collection  shall  be 
made  according  to  the  general  provisions  of  this  act.  [See 
Amended  Act,  Sec.  8,  for  important  modifications  of  this  section.] 

IX.— BANKING  INSTITUTIONS,  ETC. 

TAX  ON.  SAME— ITS  PROVISIONS. 

Sec.  82.  And  be  it  further  enacted , That  on  and  after  the  first 
day  of  July,  1862,  there  shall  be  levied,  collected  and  paid  by  all 
banks',  trust  companies,  and  savings  institutions,  and  by  all,  fire, 
marine,  fife,  inland,  stock,  and  mutual  insurance  companies, 


TILE  NATIONAL  TAX  LAW. 


S3 


under  whatever  style  or  name  known  or 'called,  of  ' the  United 
States  or  Territories,  specially  incorporated  or  existing  under 
general  laws,  or  which  may  he  hereafter  incorporated  or  ex- 
ist as  aforesaid,  on  all  dividends  in  scrip  or  money  thereafter 
declared  due  or  paid  to  stockholders,  to  policy  holders  or  to 
depositors,  as  part  of  the  earnings,  profits  or  gains  of  said 
banks,  trust  companies,  savings  institutions  or  insurance  com- 
panies, and  on  all  sums  added  to  their  surplus  or  contingent 
funds,  a duty  of  3 per  centum  : Provided,  that  the  duties  upon 
the  dividend  of  life  insurance  companies  shall  not  he  deemed 
due,  or  to  be  collected  until  such  dividends  shall  be  payable  by 
such  companies.  And  said  banks,  trust  companies,  savings  in- 
stitutions and  insurance  companies  are  hereby  authorized  and 
required  to  deduct  and  withhold  from  all  payments  made  to 
any  person,  persons,  or  party,  on  account  of  any  dividends  or 
sums  of  money  that  may  be  due  and  payable  as  aforesaid,  after 
the  first  day  of  July,  1863,  the  said  duty  of  three  per  centum, 
[see  Amended  Act,  “ Dividends,”  Section  8.]  And  a 
list  or  return  shall  be  made  and  rendered  within  thirty 
days  after  the  time  fixed  when  such  dividends  or  sums  of  money 
shall  be  declared  due  and  payable,  and  as  often  as  every  six 
months,  to  the  Commissioner  of  Internal  Revenue,  which  shall 
contain  a true  and  faithful  account  of  the  amount  of  duties  ac- 
crued, or  which  should  accrue  from  time  to  time,  as  aforesaid, 
during  the  time  when  such  duties  remain  unaccounted  for,  and 
there  shall  be  annexed  to  every  such  list  or  return  a declara- 
tion, under  oath  or  affirmation,  to  be  made  in  form  and  manner 
as  shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  of  the  President  or  some  other  proper  officer  of  said 
bank,  trust  company,  savings  institution,  or  insurance  company, 
respectively,  that  the  same  contains  a true  and  faithful  account 
of  the  duties  which  have  accrued  or  should  accrue,  and- not 
accounted  for ; and  for  any  default  in  the  deliveiy  of  such  list 
or  return,  with  such  declaration  annexed,  the  bank,  trust 
company,  savings  institution,  or  insurance  company  making 
such  default  shall  forfeit,  as  a penalty,  the  sum  of  $500.  [See 
Section  14  of  the  Amended  Act,  for  banks  which  omit  to 
declare  dividends,  etc.] 

PENALTY  FOR  DEFAULT,  ETC. 

Sec.  83.  And  be  it  further  enacted , That  any  person  or 
persons  owning  or  possessing,  or  having  the  care  or  manage- 
ment of  any  railroad  company  or  railroad  corporation,  bank, 
trust  company,  savings  institution,  or  insurance  company,  as 
heretofore  mentioned,  required  under  this  act  to  make  and 
render  any  list  or  return  to  the  Commissioner  of  Internal 
Revenue,  shall,  upon  rendering  the  same,  pay  to  the  said 
Commissioner  of  Internal  Revenue  the  amount  of  the  duties 
due  on  such  list  or  return,  and  in  default  thereof  shall  forfeit 
as  a jlenalty  the  sum  of  $500 ; and  in  case  of  neglect  or  refusal 


ACCOUNTS  TO  BE  RENDERED  BY  COMPANIES,  ETC.  63 

to  make  such  list  or  return  as  aforesaid,  or  to  pay  tlie  duties 
as  aforesaid,  for  tlie  space  of  thirty  days  after  the  time  when 
said  list  should  have  been  made  and  rendered,  or  when  said 
duties  shall  have  become  due  and  payable,  the  assessment  and 
collection  shall  be  made  according  to  the  general  provisions 
heretofore  prescribed  in  this  act. 

INSURANCE  TAX. 

Sec.  84  And  be  it  further  enacted , That  on  the  1st  day*  of 
October,  Anno  Domini  1862,  and  on  the  first  day  of  each 
quarter  of  a year  thereafter,  there  shall  be  paid  - by*  each 
insurance  company,  whether  inland  or  marine,  and  by  each 
individual  or  association  engaged  in  the  business  of  insurance 
from  loss  or  damage  by  fire,  or  by  the  perils  of  the  sea,  the 
duty  of  one  per  centum  upon  the  gross  receipts  for  premiums 
and  assessments  by  such  individual  association  or  company 
during  the  quarter  then  preceding ; and  like  duty  shall  be 
paid  by  the  agent  of  any  foreign  insurance  company  having 
an  office  or  doing  business  within  the  United  States. 

ACCOUNTS  TO  BE  RENDERED  BY  COMPANIES,  ETC. 

Sec.  85.  And  be  it  further  enacted.  That  on  the  1st  day  of 
October  next,  and  on  the  first  day  of  each  quarter  thereafter, 
an  account  shall  be  made  and  rendered  to  the  Commissioner 
of  Internal  Revenue  by  all  insurance  companies,  or  their 
agents,  or  associations  or  individuals  making  insurance, 
except  life  insurance,  including  agents  of  all  foreign  insurance 
companies,  which  shall  contain  a true  and  faithful  account  of 
the  insurance  made,  renewed,  or  continued,  or  indorsed  upon 
any  open  policy,  by  said  companies,  or  their  agents,  or  asso- 
ciations, or  individuals,  during  the  preceding  quarter,  setting 
forth  the  amount  insured,  and  the  gross  amount  received,  and 
the  duties  accruing  thereon  under  this  act ; and  there  shall  be 
annexed  to  and  delivered  with  every,  such  quarterly  account 
an  affidavit,  in  the  form  to  be  prescribed  by  the  Commissioner 
of  Internal  Revenue,  made  by  one  of  the  officers  of  said  com- 
pany,  or  association,  or  individual,  or  by  the  agent  in  the  case 
of  a foreign  company,  that  the  statements  in  said  accounts  are 
in  all  respects  just  and  true ; and  such  quarterly  accounts 
shall  be  rendered  to  the  Commissioner  of  Internal  Revenue 
within  thirty  days  after  the  expiration  of  the  quarter  for 
which  they  shall  be  made  up,  and  upon  rendering  such 
account,  with  such  affidavit  as  aforesaid  thereto  annexed,  the 
amount  of  the  duties  due  by  such  quarterly  accounts  shall  be 
paid  to  the  Commissioner  of  Internal  Revenue  ; and  for  every 
default  in  the  delivery  of  such  quarterly  account,  with  such 
affidavit  annexed  thereto,  or  in  the  payment  of  the  amount  of 
the  duties  due  by  such  quarterly  account,  the  company,  or 
agent'  or  association,  or  individual  making  such  default  shall 
forfeit  and  pay,  in  addition  to  such  duty,  the  sum  of  §5,000. 


ftl 


THE  NATIONAL  TAX  LAW. 


X— SALARIES  AXD  PASSPORTS.  ' 

TAX  ON  GOVERNMENT  EMPLOYEES. 

Sec.  86.  And  be  it  further  enacted,  That  on  and  after  the 
first  day  of  August,  1862,  there  shall  be  levied,  collected  and 
paid  on  all  salaries  of  officors,  or  payments  to  persons  in  the 
civil,  military,  naval,  or  other  employment  or  service  of  the 
United  States,  including  senators  and  representatives  and 
delegates  in  Congress,  when  exceeding  the  rate  of  $600  per 
annum,  a duty  of  three  per  centum  on  the  excess  above  the 
said  $600 ; and  it  shall  be  the  duty  of  all  paymasters,  and  all 
disbursing  officers,  under  the  Government  of  the  United  States, 
or  in  the  employ  thereof,  when  making  any  payments  to 
officers  and  persons  as  aforesaid,  or  upon  settling  and  adjust- 
ing the  accounts  of  such  officers  and  persons,  to  deduct  and 
withhold  the  aforesaid  duty  of  three  per  centum,  and  shall,  at 
the  same  time,  make  a certificate  stating  the  name  of  the 
officer  or  person  from  whom  such  deduction  was  made 
and  the  amount  thereof,  which  shall  be  transmitted  to  the 
office  of  the  Commissioner  of  Internal  Revenue,  and  entered 
as  part  of  the  internal  duties;  and  the  pay-roll  receipts,  or 
account  of  officers  or  persons  paying  such  duty  as  aforesaid, 
shall  be  made  to  exhibit  the  fact  of  such  payment. 

TAX  ON  PASSPORTS. 

Sec.  87.  And  be  it  further  enacted,  That  for  every  passport 
issued  from  the  office  of  the  Secretary  of  State,  after  the  30th 
day  of  June,  1865,  there  shall  be  paid  the  sum.  of  $3 ; which 
amount  may  be  paid  to  any  collector  appointed  under  this 
act,  and  his  receipt  therefore  shall  lie  forwarded  with  the 
application  for  such  passport  to  the  office  of  the  Secretary  of 
State,  or  any  agent  appointed  by  him.  And  the  collectors 
shall  account  for  all  moneys  received  for  passports  in  the 
manner  hereinbefore  provided.  And  a like  amount  shall 
be  paid  for  every  passport  issued  by  any  Minister  or  Consul  of 
the  United  States,  who  shall  account  therefor  to  the  Treasury. 

XL— ADVERTISEMENTS. 

PUBLISHERS’  TAX,  PENALTIES,  ETC. 

Sec.  88.  And  be  it  further  enacted , That  on  and  after  the 
1st  day  of  August,  1862,  there  shall  be  levied,  collected,  and 
paid  by  any  person  or  persons,  firm,  or  company,  publishing 
any  newspaper,  magazine,  review,  or  other  literary,  scientific, 
or  news  publication,  issued  periodically,  on  the  gross  receipts 
for  all  advertisements,  or  all  matters  for  the  insertion  of  which 
in  said  newspaper  or  other  publication  as  aforesaid,  or  in  ex- 
tras, supplements,  sheets,  or  fly-leaves  accompanying  the  same, 
pay  is  required  or  received,  a duty  of  3 per'  centum  : and  the 
person  or  persons,  firm  or  company,  owning,  possessing,  or 
having  the  care  or  management  of  any  and  every  such  news- 
paper or  other  publication  as  aforesaid,  shall  make  a list  or 


ADVERTISEMENTS. 


65 


return  quarterly,  commencing  as  heretofore  mentioned,  con- 
taining the  gross  amount  of  receipts  as  aforesaid,  and  the 
amount  of  duties  which  have  accrued  thereon,  ana  render  the 
same  to  the  assistant  assessor  of  the  respective  districts 
where  such  newspaper,  magazine,  review,  or  other  literary  or 
news  publication  is  or  may  be  published,  which  list  or  return 
shall  have  annexed  a declaration,  under  oath  or  affirma- 
tion, to  be  made  according  to  the  manner  and  form  which 
may  be  from  time  to  time  prescribed  by  the  Commissioner  of 
Internal  Revenue,  of  the  owner,  possessor,  or  person  having 
the  care  or  management  of  such  newspaper,  magazine,  re- 
view, or  other  publication,  as  aforesaid,  that  the  same  is  true 
and  correct,  and  shall  also,  quarterly,  and  at  the  time  of 
making  said  list  or  return,  pay  to  the  collector  or  deputy 
collector  of  the  district,  as  aforesaid,  the  full  amount  of 
said  duties ; and  in  case  of  neglect  or  refusal  to  comply 
with  any  of  the  prolusions  contained  in  this  section,  or  to 
make  and  render  said  list  or  return,  as  aforesaid,  for  the  space 
of  thirty  days  after  the  time  when  said  list  or  return  ought 
to  have  been  made,  as  aforesaid,  the  assistant  assessor  of  the 
respective  districts  shall  proceed  to  estimate  the  duties,  as 
heretofore  provided  in  other  cases  of  delinquency ; and  in 
case  of  neglect  or  refusal  to  pay  the  duties,  as  aforesaid,  for 
the  space  of  thirty  days  after  said  duties  become  due  and 
payable,  said  owner,  possessor,  or  person  or  persons  having 
the  care  or  management  of  said  newspapers  or  publications, 
as  aforesaid,  shall  pay,  in  addition  thereto,  a penalty  of  5 per 
centum  on  the  amount  due ; and,  in  case  of  fraud  or  evasion, 
whereby  the  revenue  is  attempted  to  be  defrauded,  or  the 
duty  withheld,  said  owmers,  possessors,  or  person  or  persons 
having  the  care  or  management  of  said  newspapers  or  other 
publications,  as  aforesaid,  shall  forfeit  and  pay  a penalty  of 
$500  for  each  offense,  or  for  any  sum  fraudulently  unac- 
counted for;  and  all  provisions  in  this  act,  in  relation  to 
liens,  assessments  and  collection,  not  incompatible  herewith 
shall  apply  to  this  section,  and  the  objects  herein  embraced : 
Provided,  that  in  all  cases  where  the  rate  or  price  of  adver- 
tising is  fixed  by  any  law  of  the  United  States,  State,  or 
Territory,  it  shall  be  lawful  for  the  company,  person  or  per- 
sons publishing  said  advertisements,  to  add  the  duty  or  tax 
imposed  by  this  act  to  the  price  of  said  advertisements,  any 
law,  as  aforesaid,  to  the  contrary  notwithstanding : Provided , 
further,  that  the  reccipt#Tor  advertisements,  to  the  amount  of 
$1,000,  by  any  person  or  persons,  firm  or  company,  publish- 
ing any  newspaper,  magazine,  review,  or  other  literary,  sci- 
entific, news  publication,  issued  periodically,  shall  be  exempt 
from  duty : and  provided  further,  that  all  newspapers  whose 
circulation  does  not  exceed  2,000  copies  shall  be  exempted 
from  all  taxes  for  advertisements. 


6 6 


THE  NATIONAL  TAX  LAW. 


XII. — INCOME  DUTY. 

OLD  LAW  EEPEALED. 

Sec.  89.  And  he  it  further  enacted , That  foi  the  purpose 
of  modifying  and  re-enacting,  as  hereinafter  provided,  so  much 
of  an  act,  entitled  “ An  act  to  provide  increased  revenue  from 
imports,  to  pay  interest  on  the  public  debt,  and  for  other  pur- 
poses,” approved  5th  of  August,  1861,  as  relates  to  income 
tax,  that  is  to  say,  sections  49,  50 — except  so  much  thereof 
as  relates  to  the  selection  and  appointment  of  depositaries — 
and  51 , he,  and  the  same  are  hereby  repealed. 

TAX  ON  SALARIES,  INCOME,  ETC. 

Sec.  90.  And  he  it  further  enacted , That  there  shall  he  levied, 
collected  and  paid  annually,  upon  the  annual  gains,  profits  or 
income  .of  every  person  residing  in  the  United  States,  whether 
derived  from  any  kind'  Of  property,  rents,  interest,  dividends, 
salaries,  or  from  any  profession,  trade,  employment  or  vocation 
carried  on  in  the  United  States  or  elsewhere,  or  from  any 
other  source  whatever,  except  as  hereinafter  mentioned,  if 
such  annual  gains,  profits  or  income  exceed  the  sum  of  $600, 
[see  Amended  Act,  Section  11,  for  further  privilege  of  exemp- 
tion,] and  do  not  exceed  the  sum  of  $10,000,  a duty  of  three  per 
centum  on  the  amount  of  such  annual  gains,  profits  or  income 
over  and  above  the  said  sum  of  $600  ; if  said  income  exceeds 
the  sum  of  $10,000,  a duty  of  five  per  centum  upon  the  amount 
thereof  exceeding  $600 ; and  upon  the  annual  gains,  profits 
or  income,  rents  and  dividends  accruing  upon  any  property, 
securities  and  stocks  owned  in  tint.  United  States  by  any_citi- 
zen  of  the  United  States  residing  abroad,  except  as  herem- 
after  mentioned,  ‘Snd  not  in  tile' employment  of  the  Govern- 
ment of  the  United  States,  there  shall  be  levied,  collected  and 
paid  a duty  of  five  per  centum. 

Sec.  91.  And  he  it,  further  enacted.  That  in  estimating  said 
annual  gains,  profits  or  income,  whether  subject  to  a duty, 
as  provided  in  this  act,  of  three,  per  centum,  or  of  fivejur 
centum,  all  other  national,  State  and  local  taxes  lawfully 
assessed  upon  the  property  or  other  sources  of  income  of  any 
person,  as  aforesaid,  from  which  said  annual  gains,  profits  or 
income  of  such  person  is  or  should  be  derived,  shall  be  first 
deducted  from  the  gains,  profits  or  income  of  the  person  oi 
persons  who  actually  pay  the  same,  whether  owner  or  tenant, 
and  all  gains,  profits  or  income  derived  from  salaries  of  officers, 
or  payments  to  persons  in  the  civil,  military,  naval  or  other 
service  of  the  United  States,  including  senators,  represen- 
tatives and  delegates  in  Congress,  above  six  hundred  dollars, 
or  derived  from  interest  or  dividends  on  stock,  capital,  or 
deposits  in  any  bank,  trust  company  or  savings  institution, 
insurance,  gas,  [the  word  gas  is  stricken  out  by  the  Amended 
Act,]  bridge,  express,  telegraph,  steamboat,  ferryboat,  or 
railroad  company,  or  corporation,  or  on  any  bonds  or 


rsr  CASE  OF  NON-PAYMENT  of  duty. 


67 


other  evidences  of  indebtedness  of  any  railroad  company  or 
other  corporation,  -which  shall  have  been  assessed  and  paid  by 
said  banks,  trust  companies,  savings  institutions,  insurance, 
gas,  bridge,  telegraph,  steamboat,  ferryboat,  express  or  rail- 
road companies,  as  aforesaid,  or  derived  from  advertisements, 
or  on  any  articles  manufactured,  [“  or  on  any  articles  manufac- 
tured” is  stricken  out  by  the  Amended  Act,]  upon  which  specific 
■ stamp  or  ad  valorem  duties  shall  have  been  directly  assessed  or 
paid,  shall  also  be  deducted  ; and  the  duty  herein  provided  for 
shall  be  assessed  and  collected  upofl  the  income  for  the  year 
ending  the  31st  day  of  December  next  preceding  the  time  for 
levying  and  collecting  said  duty;  that  is  to  say,  on  the  1st 
day  of  May,  1863,  and  in  each  year  thereafter : Prodded , that 
upon  such  portion  of  said  gains,  profits  or  income,  whether 
subject  to  a duty  as  provided  in  this  act  of  three  per  centum 
or  five  per  centum,  which  shall  be  derived  from  interest  upon 
notes,  bonds,  or  other  securities  of  the  United  States,  there 
shall  be  levied,  collected  and  paid  a duty*  not  exceeding  one 
and  one-lialf  of  one  per  centum,  anything  in  this  act  to  the 
contrary  notwithstanding. 

IN  CASE  OF  NON-PAYMENT  OF  DUTY. 

Sec.  92.  And  be  it  further  enacted , That  the  duties  on  in- 
comes herein  imposed  shall  be  due  and  payable  on  ofi'TnTore 
tTTe”oOth  day  of  June,  in  the  year  1863,  and  in  each  year  there- 
after until  and  including  the  year  1866,  and  no  longer ; and 
to  any  sum  or  sufns  annually  due  and  unpaid  for  thirty  days 
after  the  thirtieth  of  June,  as  aforesaid,  and  for  ten  days  after 
demand  thereof  by  the  collector,  there  shall  be  levied  in  addi- 
tion thereto,  the  sum  of  Jive  per  centum  on  the  amount  of 
duties  unpaid,  as  a penalty,  except  from  the  estates  of  de- 
ceased and  insolvent  persons ; and  if  any  person  or  persons, 
or  party,  liable  to  pay  such  duty,  shall  neglect  or  refuse  to 
pay  the  same,  the  amount  due  shall  be  a lien  in  favor  of  the 
United  States  from  the  time  it  was  so  due  until  paid  with  the 
interest,  penalties  and  costs  that  may  accrue  in  addition  there- 
to, upon  all  the  property,  and  rights  to  property,  stocks,  secu- 
rities, and  debts  of  every  description,  from  which  the  income 
upon  which  said  duty  is  assessed  or  levied  shall  have  accrued 
or  may  or  should  accrue ; and  in  default  of  the  payment  of 
said  duty  for  the  space  of  thirty  days,  after  the  same  shall 
have  become  due,  and  bo  demanded,  as  aforesaid,  said  lien 
may  be  enforced  by  distraint  upon  such  property,  rights  to 
property,  stocks,  securities  and  evidences  of  debt,  by  whom- 
soever holden ; and  for  this  purpose  the  Commissioner  of  In- 
ternal Revenue,  upon  the  certificate  of  the  collector  or  deputy 
collector  that  said  duty  is  due  and  unpaid  for  the  space  of 
ten  days  after  notice  duly  given  of  the  levy  of  such  duty,  shall 
issue  a warrant  in  form  and  manner  to  be  prescribed  by 
said  Commissioner  of  Internal  Revenue,  under  the  directions 


08 


THE  NATIONAL  TAX  LAW. 


of  the  Secretary  of  the  Treasury,  and  by  virtue  of  such  war- 
rant there  may  be  levied  on  such  property,  rights  to  property, 
stocks,  securities  and  evidences  of  debt,  a further  sum,  to  be 
fixed  and  stated  in  such  warrant,  over  and  above  the  said 
annual  duty,  interest  and  penalty  for  non-payment,  sufficient 
for  the  fees’  and  expenses  of  such  levy.  And  in  all  cases  of 
sale,  as  aforesaid,  the  certificate  of  such  sale  by  the  collector 
or  deputy  collector  of  the  sale,  shall  give  title  to  the  pur- 
chaser, of  all  right,  title  and  interest  of  such  delinquent  in  and 
to  such  property,  whether  ^he  property  be  real  or  personal ; 
and  where  the  subject  of  sale  shall  be  stocks,  the  certificate 
of  said  sale  shall  be  lawful  authority  and  notice  to  the  proper 
corporation,  company  or  association,  to  record  the  same  on 
the  books  or  records,  in  the  same  manner  as  if  transferred 
or  assigned  by  the  person  or  party  holding  the  same,  to  issue 
new  certificates  of  stock  therefor  in  lieu  of  any  original  or  prior 
certificates,  which  shall  be  void  whether  canceled  or  not; 
and  said  certificates  of  sale  of  the  collector  or  deputy  col- 
lector, where  the  subject  of  sale  shall  be  securities  or  other  evi- 
dences of  debt,  shall  be  good  and  valid  receipts  to  the  person 
or  party  holding  the  same,  as  against  any  person  or  persons, 
or  other  party  holding,  or  claiming  to  hol'd,  possession  of  such 
securities  or  other  evidences  of  debt. 

TAX  ON -GUARDIANS,  EXECUTORS,  ETC- 

Sec.  93.  And  be  it  further  enacted , That  it  shall  be  the 
duty  of  all  persons  of  lawful  age,  and  all  guardians  and  trus- 
tees, whether  such  trustees  are  so  by  virtue  of  their  office  as 
executors,  administrators,  or  other  fiduciary  capacity,  to 
make  return  in  the  list  or  schedule,  as  provided  in  this  .act, 
to  the  proper  officer  of  internal  revenue,  of  the  amount  of  his 
or  her  income,  or  the  income  of  such  minors  or  persons  as 
may  be  heliT  in  trust  as  aforesaid,  according  to  the  require- 
ments hereinbefore  stated,  and  in  case  of  neglect  or  refusal  to 
make  such  return,  the  assessor  or  assistant  assessor  shall 
assess  the  ammount  of  his  or  her  income,  and  proceed  there- 
after to ‘collect  the  duty  thereon  in  the  same  manner  as  is 
provided  for  in  other  cases  of  neglect  and  refusal  to  furnish 
lists  or  schedules  in  the  general  provisions  of  this  act,  where 
not  otherwise  incompatible,  and  the  assistant  assessor  may  in- 
crease the  amount  of  the  list  or  return,  or  of  any'  party  making 
such  return,  if  he  shall  be  satisfied  that  the  same  is  under 
stated:  Provided , that  any  party,  in  his  or  her  own  behalf,  or 
as  guardian  or  trustee,  as  aforesaid,  shall  be  permitted  to  de- 
clare, under  oath  or  affirmation,  the  form  and  manner  of 
which  shall  be  prescribed  by  the  Commissioner  of  Internal 
Revenue,  that  he  or  she  was  not  possessed  of  an  income  of 
$000,  liable  to  be  assessed  according  to  the  provisions  of  this 
act,  or  that  he  or  she  has  been  assessed  elsewhere  and  the 
same  year  for  an  income  duty,  under  authority  of  the  United 


STAMP  DUTIES. 


69 


States,  and  shall  thereupon  he  exempt  from  an  income  duty; 
or,  if  the  list  or  return  of  any  party  shall  have  been  increased 
by  the  assistant  assessor,  in  manner  as  aforesaid,  he  or  she 
may  be  permitted  to  declare,  as  aforesaid,  the  amount  of  his 
or  her  annual  income,  or  the  amount  held  in  trust,  as  afore- 
said, liable  to  be  assessed,  as  aforesaid,  and  the  same  so  de- 
clared shall  be  received  as  the  sum  upon  which  duties  are  to 
be  assessed  and  collected.  [This  section  is  modified  so  far  as 
relates  to  neglect  or  refusal  to  make  returns.  See  Amended  Act 
“ General  Amendments.”] 

Xin.— STAMP  DUTIES* 

THE  DUTY. 

Sec.  94  And  be  it  further  enacted , That  on  and  after  the 
first  day  of  October,  1862,  there  shall  be  levied,  collected  and 
paid,  for  and  in  respect  of  the  several  instruments,  matters 
and  things  mentioned,  and  described  in  the  schedule  (marked  <5es- 
B),  hereunto  annexed,  or  for  or  in  respect  of  the  vellum,  < 

parchment,  or  paper  upon  which  such  instruments,  matters,  oi 
things,  or  any  of  them,  shall  be  written  or  printed,  by  any 
person  or  persons,  or  party  who  shall  make,  sign,  or  issue  the 
same,  or  for  whose  use  or  benefit  the  same  shall  be  made, 
signed  or  issued,  the  several  duties  or  sums  of  money  set 
down  in  figures  against  the  same  respectively,  or  otherwise 
specified  or  set  forth  in  the  said  schedule.  [See  Amended  Act, 

“ Stamp  Duties,”  for  important  additions  to  the  schedule  B,  and 
constructions  of  the  law  regulating  the  use  of  stamps.] 

PENALTY  FOR  NON-STAMP. 

Sec.  95.  And  be  it  further  enacted , That  if  any  person  oi 
persons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed, 
or  issued,  any  instrument,  document, -or  paper  of  any  kind, 
of  description  whatsoever,  without  the  same  being  duly 
stamped  for  denoting  the  duty  hereby  imposed  thereon,  or 
without  having  thereupon  an  adhesive  stamp  to  denote  said 
duty,  such  person  or  persons  shall  incur  a penalty  of  $50,  and 
such  instrument,  document,  or  paper,  as  aforesaid,  shall  be 
deemed  invalid  and  of  no  effect.  [See  Amendment  of  July  14, 

1862,  as  given  on  page  81.  See  also  tbe  Amended  Law , Section 
16,  for  a provisional  clause,  extending  the  time  for  non-stamp  to 
June  1st,  1863.] 

STAMPS  NON- CONVERTIBLE. 

Sec.  96.  And  be  it  further  enacted , That  no  stamp  appro- 
priated to  denote  the  duty  charged  on  any  particular  instru- 
ment, and  bearing  the  name  of  such  instrument  on  the  face 
thereof,  shall  be  used  for  denoting  any  other  duty  of  the  same 
amount,  or,  if  so  used,  the  same  shall  be  of  no  avail. 

SeC:  97.  And  be  it  further  enacted , That  no  vellum,  parch- 
ment, or  paper,  bearing  a stamp  appropriated  by  name  to  any 

♦See  the  “Tax  Law  Decisions  ” (Beadle’s  Dime  Edition)  for  a complete 
Summary  of  Stamps,  Duties,  etc.,  and  for  special  constructions  regulating 
their  use. 


70 


THE  NATIONAL  TAX  LAW. 


particular  instrument,  shall  be  used  for  any  other  purpose,  or, 
if  so  used,  the  same  shall  he  of  no  avail. 

PENALTIES  FOR  FORGERY  OF  STAMPS. 

Sec.  Q8.  And  be  it  further  enacted.  That  if  any  person  shall 
forge  or  counterfeit,  or  cause  or  procure  to  be  forged  or  coun- 
terfeited, any  stamp  or  die,  or  any  part  of  any  stamp  or  die, 
which  shall  have  been  provided,  made  or  used  in  pursuance 
of  this  act,  or  shall  forge,  counterfeit,  or  resemble,  or  cause  or 
procure  to  be  forged,  counterfeited  or  resembled,  the  impres- 
sion or  any  part  of  the  impression,  of  any  such  stamp  or  die, 
as  aforesaid,  upon  any  vellum,  parchment  or  paper,  or  shall 
stamp  or  mark,  or  cause  or  procure  to  be  stamped  or  marked, 
any  vellum,  parchment,  or  paper,  with  any  such  forged  or 
counterfeited  stamp  or  die,  or  part  of  any  stamp  or  die,  as 
aforesaid,  writh  intent  to  defraud  the  United  States  of  any  of 
the  duties  hereby  imposed,  or  any  part  thereof,  or  if  any  per- 
son shall  utter  or  sell,  or  expose  to  sale,  any  vellum,  parch- 
ment or  paper,  article  or  thing,  having  thereupon  the  im- 
pression of  any.  such  counterfeited  stamp  or  die,  or  any  part  of 
any  stamp  or  die,  or  any  such  forged,  counterfeited  or  resem- 
bled impression  or  part  of  impression,  as  aforesaid,  knowing 
the  same  respectively  to  be  forged,  counterfeited,  or  resem- 
bled ; or  if  any  person  shall  knowingly  use  any  stamp  or  die 
which  shall  have  been  so  provided,  made  or  used,  as  afore- 
said, with  intent  to  defraud  the  United  States;  or  if  any  per- 
son shall  fraudulently  cut,  tear  or  get  off,  or  cause  or  procure 
to  be  cut,  torn  or  got  off,  the  impression  of  any  stamp  or  die 
which  shall  have  been  provided,  made  or  used  in  pursuance 
of  this  act,  from  any  vellum,  parchment,  or  paper,  or  any  in- 
strument or  writing  charged  or  chargeable  with  any  of  the 
duties  hereby  imposed;  then  and  in  every  such  case,  every 
person  so  offending,  and  every  person  knowingly  and  willfully 
aiding,  abetting,  or  assisting  in  committing  any  such  offense 
as  aforesaid,  shall  be  deemed  guilty  of  felony,  and  shall,  on 
conviction  thereof,  forfeit  the  said  counterfeit  stamps  and  the 
articles  upon  which  they  are  placed,  and  be  punished  by  fine 
not  exceeding  one  thousand  dollars,  and  by  imprisonment  and 
confinement  to  hard  labor  not  exceeding  five  years. 

STAMPS  TO  BE  CANCELED  AND  DESTROYED  BY  FIRST  USE. 

Sec.  99.  And  be  it  further  enacted,  That  in  any  and  all 
cases  where  an  adhesive  stamp  shall  be  used  for  denoting 
any  duty  imposed  by  this  act,  except  as  hereinafter  provided, 
the  person  using  or  affixing  the  same  shall  write  thereupon 
the  initials  of  liis  name,  and  the  date  upon  which  the  same  shall 
be  attached  or  used,  so  that  the  same  may  not  again  be  used. 
And  if  any  person  shall  fraudulently  make  use  of  an  adhesive 
stamp  to  denote  any  duty,  imposed  by  this  act  without  so 
effectually,  canceling  and  obliterating  such  stamp,  except  as 
before  mentioned,  he,  she  or  they  shall  forfeit  the  sum  of  $50: 


STAMPS,  DRAFTS,  ETC. 


71 


Provided,  nevertheless,  that  any  proprietor  or  proprietors  of 
proprietary  article  or  articles  subject  to  stamp  duty  under 
schedule  C of  this  act,  shall  have  the  privilege  of  furnishing, 
without  expense  to  the  United  States,  in  suitable  form,  to 
be  approved  by  the  Commissioner  of  Internal  Revenue,  his  or 
their  owu  dies  or  designs  for  stamps  to  be  used  thereon,  to  be 
retained  in  the  possession  of  the  Commissioner  of  Internal 
Revenue  for  his  or  their  separate  use,  which  shall  not  be 
duplicated  to  any  other  person.  That  in  all  cases  where  such 
stamp  is  used,  instead  of  his  or  their  writing,  his  or  their  ini- 
tials, and  the  date  thereon,  the  said  stamp  shall  be  so  affixed 
on  the  box,  bottle  or  package,  that  in  opening  the  same,  or 
using  the  contents  thereof,  the  said  stamp  shall  be 'effectually 
destroyed ; and  in  default  thereof,  shall  be  liable  to  the  same 
penalty  imposed  for  neglect  to  affix  said  stamp,  as  hereinbe- 
fore prescribed  in  this  act.  Any  person  who  shall  fraudu- 
lently obtain  or  use  any  of  the  aforesaid  stamps  or  designs 
therefor,  and  any  person  forging  or  counterfeiting,  or  causing 
or  procuring  the  forging  or  counterfeiting  any  representation, 
likeness,  similitude  or  colorable  imitation  of  the  said  last 
mentioned  stamp,  or  any  engraver  or  printer  who  shall  sell 
or  give  away  said  stamps,  or  selling  the  same,  or  being  a mer- 
chant, brokex-,  peddler,  or  person  dealing,  in  whole  or  in  part, 
in  similar  goods,  wares,  merchandise,  manufactures,  prepara- 
tions, or  articles,  or  those  designed  for  similar  objects  or  pur- 
poses, shall  have  knowingly  or  fraudulently  in  his,  her  or  their 
possession  any  such  forged,  counterfeited  likeness,  similitude 
or  colorable  imitation  of  the  said  last  mentioned  stamp, 
shall  be  deemed  guilty  of  a misdemeanor,  and  upon  conviction 
thereof,  shall  be  subject  to  all  the  penalties,  fines  and  forfeitures 
prescribed  in  section  93  [changed  by  Amended  Act  to  “ 98.” 
Bee  Amended  Act  “ General  Amendments”]  of  this  act. 

DRAFTS,  ETC.,  PENALTY  FOR  NEGLECT  TO  STAMP. 

Sec.  100.  And  he  it  further  enacted,  That  if  any  person 
or  persons  shall  make,  sign,  or  issue,  or  cause  to  be  made, 
signed,  or  issued,  or  shall  accept  or  pay,  or  cause  to  be 
accepted  or  paid,  with  design  to  evade  the  payment  of  any 
stamp  duty,  any  bill  of  exchange,  draft  or  order,  or  promis- 
sory note  for  tlie‘  payment  of  money,  liable  to  any  of  the 
duties  imposed  by  this  act,  without  the  same  being  duly 
stamped,  or  having  thereupon  an  adhesive  stamp  for  denoting 
the  duty  hereby  charged  thereon,  he,  she,  or  they  shall,  for 
every  such  bill,  draft,  order,  or  note,  forfeit  the  sum  of  two 
hundred  dollars. 

Sec.  101.  And  he  it  further  enacted,  That  the  acceptor  or 
acceptors  of  any  bill  of  exchange  or  order  for  the  'payment 
of  any  sum  of  money  drawn,  or  purporting  to  be  drawn,  in 
any  foreign  country,  but  payable  in  the  United  States,  shall, 
before  paying  or  accepting  the  same,  place  thereupon  a stamp, 


73 


THE  NATIONAL  TAX  LAW. 


indicating  the  duty  upon  the  same,  as  the  law  requires 
for  inland  bills  of  exchange,  or  promissory  notes ; and 
no  bill  of  exchange  shall  be  paid  or  negotiated  without 
such  stamp,  and  if  any  person  shall  pay  or  negotiate,  or  offer 
in  payment,  or  receive  or  take  in  payment,  any  such  draft  or 
order,  the  person  or  persons  so  offending  sliall'forfeit  the  sum 
of  $100. 

wno  SHALL  SELL  STAMPS. 

Sec.  103.  And  he  it  further  enacted , That  the  Commissioner 
of  Internal  Revenue  be,  and  is  hereby  authorized  to  sell  to 
and  supply  collectors,  deputy  collectors,  postmasters,  sta- 
tioners, or  any  other  persons,  at  his  discretion,  with  adhesive 
stamps  or  stamped  paper,  vellum,  or  parchment,  as  herein 
provided  for,  upon  the  payment,  at  the  time  of  delivery,  of 
the  amount  of  duties  said  stamps,  stamped  paper,  vellum,  or 
parchment,  so  sold  or  supplied,  represent,  and  may  thereupon 
allow  and  deduct  from  [the  words  “allow  and  deduct 
from”  are  changed  by  the  Amended  Act  to  allow  upon,] 
the  aggregate  amount  of  such  stamps,  as  aforesaid,  __  the 
sum  of  not  exceeding  five  per  centum  as  commission  to 
the*  collectors,  postmasters,  stationers,  or  other  purchasers ; 
but  the  cost  of  any  paper,  vellum,  or  parchment  shall  be 
added  to  the  amount,  after  deducting  the  allowance  of  per 
centum  as  aforesaid : [see  Amended  Act  for  modification 
of  this  sentence]  Provided , that  no  commission  shall  be 
allowed  on  any  sum  or  sums  so  sold  or  supplied  of  less 
amount  than  $50.  And  provided , further , that  any  proprie- 
tor or  proprietors  of  articles  named  in  schedule  C,  who  shall 
furnish  his  or  their  own  die  or  design  for  stamps,  to  be  used 
especially  for  his  or  their  own  proprietary  articles,  ‘shall  be 
allowed  the  following  discounts  [this  word  “ discounts  ” is 
changed  to  commissions  by  the  Amended  Act],  namely : On 
amounts  purchased  at  one  time  of  not  less  than  $50  nor  more 
than  $500,  five  per  centum;  on  amounts  over  $500,  ten  per 
centum.  The  Commissioner  of  Internal  Revenue  may  from 
time  to  time  make  regulations  for  the  allowance  of  such  of  the 
stamps  issued  under  the  provisions  of  this  act  as  may  have 
been  spoiled  or  rendered  useless  or  unfit  for  the  purpose  in- 
tended, or  for  which  the  owner  may  have  no  use,  or  which 
through  mistake  may  have  been  improperly  or  unnecessarily 
used,  or  where  the  rates  or  duties  represented  thereby  have  been 
paid  in  error  or  remitted,  and  such  allowance  shall  be  made 
either  by  giving  other  stamps  in  lieu  of  the  stamps  so  allowed 
for,  or  by  repaying  the  amount  or  value,  after  deducting  there- 
from, in  case  of  repayment,  the  sum  of  five  per  centum  to  the 
owner  thereof. 

SPECIAL  EXEMPTIONS. 

Sec.  103.  And  he  it  further  enacted , That  it  shall  be  law- 
ful for  any  person  to  present  to  the  Commissioner  of  Internal 


TELEGRAPHIC  DISPATCHES,  ETC. 


73 


Revenue  any  instrument,  and  require  liis  opinion  whether  ot 
not  the  same  is  chargeable  with  any  duty;  and  if  the  said 
Commissioner  shall  be  of  opinion  that  such  instrument  is  not 
chargeable  with  any  stamp  duty,  it  shall  be  lawful  for  iiim, 
and  he  is  hereby  required,  to  impress  thereon  a particular 
stamp,  to  be  provided  for  that  purpose,  with  such  word  or 
words  or  device  thereon  as  he  shall  judge  proper,  which 
shall  signify  and  denote  that  such  instrument  is  not  charge- 
able with  any  stamp  duty;  and  every  such  instrument  upon 
which  the  said  stamp  shall  be  impressed  shall  be  deemed  to 
be  not  so  chargeable,  and  shall  be  received  in  evidence  in  all 
courts  of  law  or  equity,  notwithstanding  any  objections  made 
to  the  same,  as  being  chargeable  with  stamp  duty,  and  not 
stamped  to  denote  the  same. 

ALL  TELEGRAPHIC  DISPATCHES  TO  BE  STAMPED. 

Sec.  104.  And  be  it  farther  enacted , That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  telegraph  company 
or  ITs~agent  or  employee  shall  receive  from  any  person  or 
transmit  to  any  person  any  dispatch  or  message  without  an 
adhesive  stamp,  denoting  the  duty  imposed  by  this  act,  being 
affixed  to  a copy  thereof,  or  having  the  same  stamped  there- 
upon, and  in  default  thereof,  shall  incur  a penalty  of  $10 : Pro- 
vided,, that  only  one  stamp  shall  be  required,  whether  sent 
through  one  or  more  companies. 

ALL  EXPRESS  PACKAGES  TO  BE  STAMPED.* 

Sec.  105.  And  be  it  further  enacted.  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  express  company 
or  its  agent  or  employee  shall  receive  for  transportation  from 
any  person,  any  bale,  bundle,  box,  article,  or  package  of  any 
description,  without  either  delivering  to  the  consignor  thereof 
a printed  receipt,  having  stamped  or  affixed  thereon  a stamp 
denoting  the  duty  imposed  by  this  act,  or  without  affixing 
thereto  an  adhesive  stamp  or  stamps  denoting  such  duty,  and 
in  default  thereof  shall  incur  a penalty  of  $10 : Provided,  that 
but  one  stamped  receipt  or  stamp  shall  be  required  for  each 
shipment  from  one  party  to  another  party  at  the  same  time, 
whether  such  shipment  consists  of  one  or  "more  packages : 
and  provided  also,  that  no  stamped  receipts  or  stamp  shall  be 
required  for  any  bale,  bundle,  box,  article,  or  package  trans- 
ported for  the  Government,  nor  for  such  bales,  bundles,  boxes, 
or  packages  as  are  transported  by  such  companies  without 
charge  thereon. 

SCHEDULE  C DUTIES. 

Sec.  106.  And  be  it  further  enacted,  That  all  the  provisions 
of  this  act  relating  to  dies,  stamps,  adhesive  stamps,  and  stamp 
duties,  shall  extend  to  and  include  (except  where  manifestly 

* This  section  is  abolished  so  far  as  all  stamps  are  concerned — the 
express  companies,  instead  of  stamps,  pay  a tax  of  2 per  cent,  on  gross 
receipts.  See  Amended  Act,  Section  10. 


74 


THE  NATIONAL  TAX  LAW. 


inapplicable)  all  the  articles  or  objects  enumerated  in  schedule 
marked  C,  subject  to  stamp  duties,  and  apply  to  the  provisions 
in  relation  thereto. 

PATENT  MEDICINES,  ETC. 

Sec.  107.  And  be  it  further  enacted , That  on  and  after  the 
1st  day  of  August,  1862,  no  person  or  persons,  lirms,  compa- 
nies, or  corporations  shall  make,  prepare  and  sell,  or  remove 
for  consumption  or  sale,  drugs,  medicines,  preparations,  com- 
positions, articles  or  things,  including  perfumery,  cosmetics, 
and  playing-cards,  upon  which  a duty  is  imposed  by  this  act, 
as  enumerated  and  mentioned  in  schedule  C,  without  affixing 
thereto  an  adhesive  stamp  or  label  denoting  the  duty  before- 
mentioned,  and  in  default  thereof  shall  incur  a penalty  of  $10 : 
Provided,  that  nothing  in  this  act  contained  shall  apply  to  any 
uncompounded  medicinal  drug  or  chemical,  nor  to  any  medi- 
cine compounded  according  to  the  United  States  or  other 
national  pharmacopoeia,  nor  of  which  the  full  and  proper 
formula  is  published  in  either  of  the  dispensatories,  formula- 
ries, or  text-books  in  common  use  among  physicians  and 
apothecaries,  including  homoepathic  and  eclectic,  or  iu  any 
pharmaceutical  journal  now  used  by  any  incorporated  college 
of  pharmacy,  aud  not  sold  or  offered  for  sale,  or  advertised 
under  any  other  name,  form,  or  guise  than  that  under  which 
they  may  be  severally  denominated  and  laid  down  in  said 
pharmacopoeias,  dispensatories,  text-books,  or  journals,  as  afore- 
said, nor  to  medicines  sold  to  or  for  the  use  of  any  person 
which  may  be  mixed  and  compounded  specially  for  said  per- 
sons, according  to  the  written  recipe  or  prescription  of  any 
physician  or  surgeon. 

PENALTY  FOR  BASE  USE  OF  ST  AMT. 

Sec.  108.  And  be  it  further  enacted,  That  every  manufac; 
turer  or  maker  of  any  of  the  articles  for  sale  mentioned  in 
schedule  C,  after  the  same  shall  have  been  so  made,  and  the 
particulars  hereinbefore  required  as  to  stamps  have  been  com- 
plied with,  who  shall  take  off,  remove  or  detach,  or  cause  or 
permit,  or  suffer  to  be  taken  off,  or  removed  or  detached  any 
stamp,  or  who  shall  use  any  stamp,  or  any  wrapper  or  cover  to 
which  any  stamp  is  affixed,  to  cover  any  other  article  or  com- 
modity than  that  originally  contained  iti  such  wrapper  or  cover, 
with  such  stamp  when  first  used,  with  the  intent  to  evade  the 
stamp  duties,  shall  for  every  such  article,  respectively,  in  respect 
of  which  any  such  offense'  shall  be  committed,  be  subject  to  a 
penalty  of  $50,  to  be  recovered,  together  with  the  costs  there- 
upon accruing,  and  every  such  article  or  commodity  as  afore- 
said shall  also  be  forfeited. 

PENALTY  FOR  ATTEMPT  TO  EVADE,  ETC. 

Sec.  109.  And  be  it  further  enacted,  That  every  maker  or 
manufacturer  of  any  of  the  articles  or  commodities  mentioned 
in  schedule  C,  as  aforesaid,  who  shall  sell,  send  out,  remove 


LEGACIES  AND  DISTRIBUTIVE  SHARES. 


75 


or  deliver  any  article  or  commodity,  manufactured  as  afore- 
said, before  the  duty  thereon  shall  have  been  fully  paid,  by 
fixing  thereon  the  proper  stamp,  as  in  this  act  provided,  or  mho 
shall  hide  or  conceal,  or  cause  to  be  hidden  or  concealed,  or 
mho  shall  remove  or  convey  amay,  or  deposit,  or  cause,  to 
be  removed  or  conveyed  amay  from  or  deposited  in  any  place, 
any  such  article  or  commodity,  to  evade  the  duty  chargeable 
thereon,  or  any  part  thereof,  shall  be  subject  to  a penalty  of 
$100,  together  with  the  forfeiture  of  any  such  article  or  com- 
modity : Provided , that  medicines,  preparations,  compositions, 
perfumery  and  cosmetics,  upon  which  stamp  duties  are  required 
by  this  act,  may,  when  intended  for  exportation,  be  manufac- 
tured and  sold,  or  removed  without  having  stamps  affixed 
thereto,  and  without  being  charged  with  duty,  as  aforesaid ; 
and  every  manufacturer  or  maker  of  any  article,  as  aforesaid, 
intended  for  exportation,  shall  give  such  bonds  and  be  subject 
to  such  rules  and  regulations  to  protect  the  revenue  against 
fraud  as  may  be  from  time  to  time  prescribed  by  the  Secretary 
of  the  Treasury. 

MONTHLY  STATEMENTS  REQUIRED. 

Sec.  110.  And  be  it  further  enacted , That  every  manufac- 
turer or  maker  of  any  of  the  articles  or  commodities,  as  afore- 
said, or  his  chief  workman,  agent  or  superintendent,  shall  at 
the  end  of  each  and  every  month  make  and  sign  a declaration 
in  writing  that  no  such  article  or  commodity,  as  aforesaid, 
has,  during  such  preceding  month,  or  time  when  the  last,  dec- 
laration was  made,  been  removed,  carried  or  sent,  or  caused 
or  suffered,  or  known  to  have  been  removed,  carried  or  sent 
from  the  premises  of  such  manufacturer  or  maker,  other  than 
such  as  have  deen  duly  taken  account  of  and  charged  with 
the  stamp  duty,  on  pain  of  such  manufacturer  or  maker  for- 
feiting for  every  refusal  or  neglect  to  make  such  declaration, 
$100;  and  if  any  such  manufacturer  or  maker,  or  his  chief 
workman,  agent  or  superintendent,  shall  make  any  false  or 
untrue  declaration,  such  manufacturer  or  maker,  or  chief 
workman,  agent  or  superintendent,  making  the  same,  shall  for- 
feit $500. 

See  Schedules  B and  C,  which  are  a part  of  section  110. 

XIV.— LEGACIES  AND  DISTRIBUTIVE  SHARES  OF 
PERSONAL  PROPERTY. 

EXECUTORS,  TRUSTEES,  ETC..  HOW  LIABLE. 

Sec.  111.  And  be  it  further  enacted , That  any  person  or  per- 
sons having  in  charge  or  trust,  as  administrators,  executors  or 
trustees,  of  any  legacies  or  distributive  shares  arising  from  per- 
sonal property,  of  any  kind  whatsoever,  where  tne  whole  amount 
of  such  personal  property,  as  aforesaid,  shall  exceed  the  sum  of 
$1,000  in  actual  value,  passing  from  any  person  who  may  die 


70 


THE  NATIONAL  TAX  LAW. 


after  the  passage  of  this  act  possessed  of  such  property,  either  by 
will  or  by  the  intestate  laws  of  any  State  or  Territory,  or  any  part 
of  such  property  or  interest  therein,  transferred  by  deed,  grant, 
bargain,  sale  or  gift,  made  or  intended  to  take  effect  in  possession 
or  enjoyment  after  the  death  of  the  granter  or  bargainer,  to  any 
person  or  persons,  or  to  any  body  or  bodies  politic  or  corporate, 
in  trust  or  otherwise,  shall  be,  and  hereby  are,  made  subject  to  a 
duty  or  tax,  to  be  paid  to  the  United  States  as  follows,  that  is 
to  say  : 

1.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  the  lineal  issue  or  lineal 
ancestor,  brother  or  sister,  to  the  person  who  died  possessed 
of  such  property,  as  aforesaid,  at  and  after  the  rate  of  75  cents 
for  each  and  every  hundred  dollars  of  the  clear  value  of  such 
interest  in  such  property. 

2.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  a descendant  of  a brother 
or  sister  of  the  person  who  died  possessed,  as  aforesaid, 
and  after  the  rate  of  §1.50  for  each  and  every  hundred  dol- 
lars of  the  clear  value  of  such  interest. 

3.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  a brother  or  sister  of  the 
father  or  mother,  or  a descendant  of  a brother  or  sister  of  the 
father  or  mother  of  the  person  Who  died  possessed,  as  afore- 
said, at  and  after  the  rate  of  §3  for  each  and  every  hundred 
dollars  of  the  clear  value  of  such  interest. 

4.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  a brother  or  sister  of  the 
grandfather  or  grandmother,  or  a descendant  of  the  brother 
or  sister  of  the  grandfather  or  grandmother  of  the  person 
who  died  possessed  as  aforesaid,  at  and  after  the  rate  of  §4 
for  each  and  every  hundred  dollars  of  the  clear  value  of  such 
interest. 

5.  Where  the  person  or  persons  entitled  to  any  beneficial 
interest  in  such  property  shall  be  in  any  other  degree  or  col- 
lateral consanguinity  than  is  hereinbefore  stated,  or  shall  be 
a stranger  in  blood  to  the  person  who  died  possessed,  as 
aforesaid,  or  shall  be  a body  politic  or  corporate,  at  and  after 
the  rate  of  $5  for  each  and  every  $100  of  the  clear  value  of 
such  interest : Provided , that  all  legacies  or  property  passing 
by  will  or  by  the  laws  of  any  State  or  Territory,  to  husband 
or  wife  of  the  person  who  died  possessed,  as  aforesaid,  shall  be 
exempt  from  tax  or  duty. 

IIOW  TAX  SHALL  BE  PUD — PENALTIES  FOR  ATTEMPT  TO 
EVADE,  ETC. 

Sec.  112.  And  be  it  further  enacted , That  the  tax  or  duty 
aforesaid  shall  be  a lien  and  charge  upon  the  property  of  even- 
person  who  may  die  as  aforesaid,  until  the  same  shall  be  fully 


TAXES,  HOW  PAID. 


77 


paid  to  and  discharged  by  the  Unitbd  States ; and  every 
executor,  administrator,  or  other  person  who  may  take  the 
burden  or  trust  of  administration  upon  such  property  shall, 
after  taking  such  burden  or  trust,  and  before  paying  and  dis- 
tributing any  portion  thereof  to  the  legatees  or  any  parties 
entitled  to  beneficial  interest  therein,  pay  to  the  collector  or 
deputy  collector  of  the  district,  [of  which  the  deceased  person 
was  a resident — see  Amended  Act,]  the  amount  of  the  duty  or 
tax,  as  aforesaid,  and  shall  also  make  and  render  to  the  assist- 
ant assessor  of  the  district,  a schedule,  list,  or  statement  of  the 
amount  of  such  property,  together  with  the  amount  of  duty 
which  has  accrued  or  should  accrue  thereon,  verified  by  his 
oath  or  affirmation,  to  be  administered  and  certified  thereon 
by  some  magistrate  or  officer  having  lawful  power  to  admin- 
ister such  oaths,  in  such  form  and  manner  as  may  be  pre- 
scribed by  the  Commissioner  of  Internal  Revenue,  which 
schedule,  list,  or  statement  shall  contain  the  names  of  each 
and  every  person  entitled  to  any  beneficial  interest  therein, 
together  with  the  clear  value  of  such  interest,  which  schedule, 
list,  or  statement  shall  be  by  him  delivered  to  such  collector ; 
and  upon  such  payment  and  delivers  of  such  schedule,  list,  or 
statement,  said  collector  or  deputy  collector  shall  grant  to  such 
person  paying  such  duty  or  tax  a receipt  or  receipts  for  the 
same  in  duplicate  which  shall  be  prepared  as  is  hereinafter  pro- 
vided ; such  receipt  or  receipts,  duly  signed  and  delivered  by 
such  collector  or  deputy  collector,  shall  be  sufficient  evidence 
to  entitle  the  person  who  paid  such  duty  or  tax  as  having  taken 
the  burden  or  trust  of  administering  such  property  or  per- 
sopaL.estate  to  be  .allowed  for  such  payment  by  the  person  or 
persons  entitled  to  the  beneficial  interest  in  respect  to  which 
such  tax  or  duty  was  paid;  and  such  person  administering' 
such  property  or  personal  estate  shall  be  credited  and  allowed 
such  payment  by  every  tribunal  which,  -by  the  laws  of  any 
State  or  Territory,  is  or  may  be  empowered  to  decide  upon  and 
settle  the  accounts  of  executors  and  administrators ; and,  in 
case  such  person  who  has  taken  the  burden  or  trust  of  ad- 
ministering upon  any  such  property,  or  personal  estate,  shall 
refuse  or  neglect  to  pay  the  aforesaid  duty  or  tax  to  the  col- 
lector or  deputy  collector,  as  aforesaid,  within  the  time  here- 
inbefore provided,  or  shall  neglect  or  refuse  to  deliver  to  said 
collector  or  deputy  collector  the  schedule,  list,  or  statement  of 
such  legacies,  property,  or  personal  estate,  under  oath,  as  afore- 
said, or  shall  deliver  to  said  collector  or  deputy  collector  a 
false  schedule  or  statement  of  such  legacies,  property  or  per- 
sonal estate,  or  give  the  names  and  relationship  of  the  persons 
entitled  to  beneficial  interests  therein  untruly,  or  shall  not  truly 
aud  correctly  set  forth  and  state  therein  the  clear  value  of 
such  beneficial  interest ; or  where  no  administration  upon  such 
property  or  personal  estate  shall  have  been  granted  or  allowed 


78 


THE  NATIONAL  TAX  LAW.  ■ 


under  existing  laws,  the  proper  officer  of  the  United  States 
shall  commence  such  proceedings  in  law  or  equity  before  any 
court  of  the  United  States  as  may  he  proper  and  necessary  to 
enforce  and  realize  the  lien  or  charge  upon  such  property  or 
personal  estate,  or  any  part  thereof,  for  which  such  tax  or 
duty  has  not  been  truly  and  justly  paid.  Under  such  pro- 
ceedings the  rate  of  duty  or  tax  enforced  shall  he  the  highest 
rate  imposed  or  assessed  by  this  act,  and  shall  be  in  the  name 
of  the  United  States  against  such  person  or  persons  as  may 
have  the  actual  or  constructive  custody  or  possession  of  such 
property  or  personal  estate,  or  any  part  thereof,  and  shall 
subject  such  property  or  personal  estate  or  any  portion  of 
the  same,  to  be  sold  upon  the  judgment  or  decree  of  such 
court,  and  from  the  proceeds  of  such  sale,  the  amount  of  such 
tax  or  duty,  together  with  all  costs  and  expenses  of  every 
description  to  be  allowed  by  such  court,  shall  be  first  paid,  ancl 
the  balance,  if  any,  deposited  according  to  the  order  of  such 
court,  to  be  paid  under  its  direction  to  such  person  or  persons 
as  shall  establish  their  lawful  title  to  the  same.  The  deed  or 
deeds,  or  any  proper  conveyance  of  such  property  or  personal 
estate,  or  any  portion  ther^tf,  so  sold  under  such  judgment  or 
decree,  executed  by  the  officer  lawfully  charged  with  carrying  the 
same  into  effect,  shall  vest  in  the  purchaser  thereof,  all  the  "title 
of  the  delinquent  to  the  property  or  personal  estate,  sold  under 
and  by  virtue  of  such  judgment  or  decree,  and  shall  release  every 
other  portion  of  such  property  or  personal  estate  from  the 
lien  or  charge  thereon  created  by  this  act.  And  every  per- 
son or  persons,  who  shall  have  in  his  possession,  charge,  or 
custody,  any  record,  file,  or  paper  containing  or  supposed  to 
contain  any  information  concerning  such  property  or  personal 
estate,  as  aforesaid,  passing  from  any  person  who  may  die  as 
aforesaid,  shall  exhibit  the  same  at  the  request  of  the  collector 
of  the  revenue,  his  deputy,  or  agent,  and  to  any  law  officer 
of  the  United  States  in  the  performance  of  his'  duty  under 
this  act,  his  deputy  or  agent,  who  may  desire  to  examine  the 
same;  and  if  any  such  person,  having  in  his  possession, 
charge,  or  custody,  any  such  records,  files,  or  papers,  shall  re- 
fuse or  neglect  to  exhibit  the  same  on  request,  as  aforesaid, 
he  shall  forfeit  and  pay  the  sum  of  $500;  and  in  case  of 
any  delinquency  in  making  the  schedule,  list,  or  statement,  or 
in  the  payment  of  the  duty  or  tax  accruing,  or  which  should 
accrue  thereon,  the  assessment  and  collection  shall  be  made 
as  provided  for  in  the  general  provisions  of  this  act : Provided , 
in  all  legal  controversies  where  such  deed  or  title  shall  be  the 
subject  of  judicial  investigation  the  recital  in  said  deed  shall 
he  presumed  to  be  true,  and- that  the  requirements  of  the  law 
had  been  complied  wit  h by  the  officers  of  the  Government 

INCORPORATED  PKOPEP.TY — WHEN  DUTY  SHALL  BE  PAID. 

Sec.  113.  And  be  it  farther  enacted , That  whenever,  by  this 


• ALLOWANCE  AND  DRAWBACK. 


79 


act  any  license,  duty,  or  tax  of  any  description  lias  been  imposed 
on  any  corporate  body,  or  property  of  any  incorporated  com- 
pany, it  shall  be  lawful  for  ihe  Commissioner  of  Internal 
Revenue  to  describe  and  determine  in  what  district  such  tax 
shall  be  assessed  and  collected,  and  to  what  officer  thereof  the 
official  notices  required  in  that  behalf  shall  be  given,  and  of 
whom  payment  of  such  tax  shall  be  demanded. 

PENALTY  FOR  ATTEMPTED  FRAUD. 

Sec.  114.  And  be  it  farther  enacted , That  all  articles  upon 
which  duties  are  imposed  by  the  provisions  of  this  act,  which 
shall  be  found  in  the  possession  of  any  person  or  persons  for 
the  purpose  of  being  sold  by  such  person  or  persons  in  fraud 
thereof,  and  with  the  design  to  avoid  payment  of  said  duties, 
may  be  seized  by  any  collector  or  deputy  collector  who  shall 
have  reason  to  believe  that  the  same  are  possessed  for  the 
purpose  aforesaid,  and  the  same  shall  be  forfeited  to  the 
United  States.  And  the  proceedings  to  enforce  said  forfeiture 
shall  be  in  the  nature  of  a proceeding  in  rem  in  the  Circuit 
or  District  Court  of  the  United  States  for  the  district  where 
such  seizure  is  made,  or  in  any  other  court  of  competent 
jurisdiction.  And  any  person  who  shall  have  in  his  posses- 
sion any  such  articles  for  the  purpose  of  selling  the  same  with 
the  design  of  avoiding  payment  of  the  duties  imposed  thereon 
by  this  act,  shall  be  liable  to  a penalty  of  $100,  to  be  re- 
covered as  hereinbefore  provided. 

XV.— FROM  WHAT  MOXEYS  COLLECTORS,  ETC., 
ARE  TO  BE  PAID.  -s. 

Sec.  115.  And  be  it  further  enacted,  That  the  pay  of  the 
assessors,  assistant  assessors,  collectors,  and  deputy  collectors, 
shall  be  paid  out  of  the  accruing  internal  duties  or  taxes 
before  the  same  is  paid  into  the  treasury,  according  to  such 
regulations  as  the  Commissioner  of  Internal  Revenue,  under 
the  direction  of  the  Secretary  of  the  Treasury,  shall  pre- 
scribe; and  for  the  purpose  of  paying  the  Commissioner  of 
Internal  Revenue  and  clerks,  procuring  dies,  stamps,  adhesive 
stamps,  paper,  printing  forms  and  regulations,  advertising,  and 
any  other  expenses  of  carrying  this  act  into  effect,  the  sum  of  - 
$500,000  be,  and  hereby  is,  appropriated,  or  so  much  thereof 
as  may  be  necessary. 

XVI. — ALLOWANCE  AND  DRAWBACK.* 

ON  WHAT  ARTICLES  AND  WHEN. 

Sec.  116.  And  be  it  further  enacted,  That  from  and  after 
the  date  on  which  this  act  takes  effect  there  shall  be  an 
allowance  or  drawback  on  all  articles  on  which  any  internal 
* For  special  provisions  regardiug  Drawbacks,  see  the  Amended  Act, 
Section  35,  also  Section  36. 


3 o /£"&  *f- 


80 


THE  NATIONAL  TAX  LAW. 


duty  or  tax  shall  have  been  paid,  except  raw  or  unmanufactured 
cotton,  equal  in  amount  to  the  duty  or  tax  paid  thereon, 
and  no  more,  when  -exported,  the  Evidence  that  any  such 
duty  or  tax  has  been  paid,  to  bed'urnished  to  the  satisfaction 
of  the  Commissioner  of  Internal  Revenue  by  such  person 
or  persons  as  shall  claim  the  allowance  or  drawback,  and 
the  amount  to  be  ascertained  under  such  regulations  as  shall, 
from  time  to  time,  be  prescribed  by  the  Commissioner  of 
Internal  Revenue,  under  the  direction  of  the  Secretary  of  the 
Treasury,  and  the  same  shall  be  paid  by  the  warrant  of  the 
Secretary  of.  the  Treasury,  on  the  Treasurer  of  the  United 
Slates  out  of  any  money  arising  from  internal  duties  not 
otherwise  appropriated : Provided,  that  no  allowance  or  draw- 
back shall  be  made  or  had  for-  any  amount  claimed  or 
due  less  than  $20,  any  thing  in  this  act  to  the  contrary 
notwithstanding.  And  provided  further,  that  an_v  certificate 
or  drawback  for  goods  exported  issued  in  pursuance  of  the 
provisions  of  this  act,  may,  under  such  regulations  as  may  be 
prescribed  by  the  Secretary  of  the  Treasury,  be  received  by 
the  collector  or  his  deputy  in  payment  of  duties  under  this 
act ; and  the  Secretary  of  the  Treasury  may  make  such  regu- 
lations with  regard  to  the  form  of  said  certificates,  and  the  issu- 
ing thereof  as  in  his  judgment  may  be  necessary.  And,  provided 
further,  that  in  computing  the  allowance  or  drawback  upon 
articles  manufactured'  exclusively  of  cotton,  when  exported, 
there  shall  be  allowed,  in  addition  to  the  three  per  centum 
duty  which  shall  have  been  paid  on  such  articles,  a draw- 
back of  five  mills  per  pound  upon  such  articles,  in  all  cases 
where  the  duty  imposed  by  this  act  upon  the  cotton  used  in  the 
manufacture  thereof  has  been  previously  paid ; the  amount  of 
said  allowance  to  be  ascertained  in  such  manner  as  may  be  pre- 
scribed by  the  Commissioner  of  Internal  Revenue,  under  the 
direction  of  the  Secretary  of  the  Treasury.* 

PENALTY  FOR  ATTEMPTED  FRAUD. 

Sec.  117.  And  be  it  further  enacted,  That  if  any  person  or 
persons  shall  fraudulently  claim  or  seek  to  obtain  an  allowance 
or  drawback  on  goods,  wares,  or  merchandise,  on  which 
no  internal  duty  shall  have  been  paid,  or  shall  fraudulently  claim 
any  greater  allowance  or  drawback  than  the  duty  actually 
paid,  as  aforesaid,  such  person  or  persons  shall  forfeit  triple  the 
amount  wrongfully  or  fraudulently  claimed  or  sought  to  be 
obtained,  or  the  sum  of  $500,  at  the  election  of  the  Secretary  of 
the  Treasury,  to  be  recovered  as  in  other  cases  of  forfeiture  pro- 
vided for  in  the  general  provisions  of  this  act. 

* See  Tax  Law  Decisions  (Beadle’s  Dime  Citizen's  Edition)  for 
ttie  rules  and  regulations  prescribed  by  the  Commissioner,  article 
“ Drawback.” 


SPECIAL  PROVISIONS. 


SI 


XVI.— SPECIAL  PRO  VISIONS. 

Sec.  118.  And  be  it-  further  enacted , That  the  sum  of 
$G0,000,  appropriated  to  complete  the  capital  in  New  Mexico, 
by  the  second  section  of  an  act  of  Congress,  approved  June 
I860,  and  the  sum  of  $50,000,  appropriated  for  military 
roads  in  New  Mexico,  by  act  of  Congress,  approved  March 
2,  1861,  be,  and  the  same  are  hereby  credited  to  the  Territory 
of  New  Mexico  in  payment  of  the  direct  annual  tax  of 
$62,618  levied  upon  said  Territory  under  the  eighth  section 
of  an  act  of  Congress,  approved  August  5,  1861,  to  be  taken 
up  on  account  of  said  direct  tax  under  said  [act],  as  the  same  . 
may  fall  due  to  the  United  States  from  said  Territory. 

Sec.  119.  And  be  it  further  enacted , That  so  much  of  an 
^ act  entitled,  “An  Act  to.  provide  increased  revenues  from 
imports,  to  pay  interest  on  the  public  debt,  and  for  other  pur-  • 
poses,”  approved  August  5,  1861,  as  imposes  a direct  tax  of 
$20,000,000  on  the  United  States,  shall  be  held  to  authorize 
the  levy  and  collection  of  one  tax  to  that  amount.  And  no’ 
other  tax  shall  be  levied  under  and  by  virtue  thereof  until 
the  1st  day  of  April,  1865,  when  the  same  shall  be  in  full 
force' and  effect. 

„ GALUSEA  A.  GROW, 

SpeaJcer  of  the  House  of  Representatives. 

SOLOMON  FOOT, 
President  of  the  Senate  pro  tempore 

Approved  July  1, 1862. 

ABRAHAM  LINCOLN. 


4 

* 

4* 

*4 


AMENDMENTS. 

STAMP  DUTIES. 

Sec.  25.  And  be  it  further  enacted , That  the  94th  section  of 
the  act  entitled,  “ An  act  to  provide  internal  revenue  to  sup- 
port the  Government  and  pay  interest  on  the  public  debt,” 
approved  July  1,  1862,  be  so  amended  that  no  instrument, 
document,  or  paper,  made,  signed,  or  issued,  prior  to  the.  1st 
day  of  January,  1863,  without  being  duly  stamped,  or  having 
thereon  an  adhesive  stamp  to  denote  the  duty  imposed  thereon, 
shall  for  that  cause  be  deemed  invalid  and  of  no  effect : Pro- 
vided., however , that  no  such  instrument,  document,  or  paper, 
shall  be  admitted  or  used  as  evidence  in  any  court  until  the 
same  shall  have  been  duly  stamped,  nor  until  the  holder  there- 
of shall  have  proved  to  the  satisfaction  of  the  court  that  he 
has  paid  to  the  collector  or  deputy  collector  of  the  district 
within  which  such  court  may  be  held,  the  sum  of  five  dollars 
for  the  use  of  the  United  States. 

A d 


82 


THE  NATIONAL  TAX  LAW. 


Sec.  26.  And  be  it  further  enacted , That  no  part  of  the  act 
aforesaid,  in  relation  to  stamp  duties,  shall  he  held  to  take 
effect  before  the  first  day  of  September,  1862.  And  all  of  said 
act,  except  so  much  thereof  as  relates  to  the  appointment  of  a 
Commissioner  of  Internal  Revenue,  shall  be  held  to  take  effect 
on  the  21st  day  of  July,  1862,  instead  of  from  and  after  its 
approval  by  the  President. 

Approved  July  14, 1862. 

ADDITIONAL  TAX  ON  SUGAR. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That,  in 
addition  to  the  duties  imposed  by  the  act  entitled,  “ An  act  to 
provide  internal  revenue  to  support  the  Government  and  pay 
interest  on  the  public  debt,”  approved  July  1,  1862,  on  ail 
.brown,  Muscovado,  or  clarified  sugars,  produced  directly  from 
the  sugar-cane,  there  shall  be  levied,  collected,  and  paid,  under 
the  provisions  of  said  act,  upon  all  such  sugars  produced  in 
the  United  States,  a duty  of  one  cent  per  pound,  and  such 
additional  duty,  and  the  duty  specified  in  the  act  aforesaid, 
shall  be  levied,  collected,  and  paid,  on  all  such  sugars,  not 
manufactured  for  consumption  in  the  family  of  the  producer, 
in  the  hands  of  the  producer  oi;  manufacturer  thereof,  on  the 
day  of  the  approval  of  this  act  by  the  President : provided, 
that,  within  States  or  jaarts  of  States,  declared  to  be  in  insur- 
rection, the  said  duties  may  be  collected  in  such  manner  and 
by  such  officers  as  the  President  may  direct,  until  the  insur- 
rection so  declared  shall  close  or  have  been  suppressed. 

Sec.  2.  And  be  it  further  enacted.  That-  the  provisions  of 
this  act  shall  not  apply  to  sugar  manufactured  from  sorghum. 


THE  NATIONAL  TAX  LAW. 


Ax  Act  to  amend  ax  act  entitled  “ an  act  to  provide  internal 

REVENUE  TO  SUPPORT  THE  GOVERNMENT  AND  PAT  INTEREST  ON  THE 

PUBLIC  DEBT,”  APPROVED  JULY  1,  1862,  AND  FOR  OTHER  PURPOSES. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Connress  assembled,  That  “ An  Act  to  provide  in- 
ternal revenue  to  support  the  Government  and  pay  interest  on  the 
public  debt,”  approved  July  1,  1862,  be,  and  the  same  hereby  is, 
amended  as  hereinafter  set.  forth,  namely  : 


That  wherever  any  written  notice,  at'  other  instrument  in  writing, 
is  required,  the  same  shall  be  lawful  if  written  or  partly  written  and 
printed. 

That  section  11  be  and  hereby  is  amended  so  as  to  authorize  assist- 
ant assessors  to  perform  any  duties  therein  imposed  upon  assessors. 

That  section  19  be  so  amended  that  the  deputy  collector,  as  well  as 
the  collector,  may  perform  all  the  duties  required  of  the  said  col- 
lector in  the  said  section ; and  any  notice  required  by  said  section  to 
persons  who  neglect  to  pay  their  taxes  may  be  sent  bv  mail_or  left  at 
the  dwellings  or  usual  places  of  business  of  such  persons,  if  any  they 
have,  written  or  printed,  and  said  notice  shall  state  the  amount  of 
duty  or  tax  for  which  such  persons  are  liable,  including  the  10  per 
centum  additional,  aS  provided  for  in  said  section,  demanding  pay- 
ment of  the  same ; and  with  respect  to  all  such  duties  or  taxes  as  are 
not  included  in  the  annual  lists  as  provided  for  in  said  section,  and 
all  taxes  and  duties  the  collection  of  which  is  not  otherwise  provided 
for  in  said  act,  it  shall  be  the  duty  of  each  collector,  in  person  or  by 
deputy,  to  demand  payment  therefor,  in  the  mauner  provided,  within 
ten  days  from  and  after  the  expiration  of  the  time  within  which  such 
duty  or  tax  should  have  been  paid;  and  any  copy  of  distraint  shall 
be  left  at  the  dwelling  or  usual  place  of  business  of  the  owner  or 
possessor  of  the  property  distrained  ; Provided,  That  such  special  de 
mand  shall  not  be  necessary  in  respect  to  taxes  assessed  by  section 
77  of  said  act. 

That  section  28  be  and  hereby  is  amended  by  striking  out  the  words 
“ forfeit  and  pay  the  sum  of  §500,”  and  inserting  in  lieu  thereof  “ up- 
on conviction  thereof  by  a court  of  competent  jurisdiction,  forfeit 
and  pay  the  sum  of  §500,  or  be  imprisoned  for  a term  not  exceeding 
two  years,  at  the  discretion  of  the  court.” 

• That  section  43  be  amended  by  striking  out  the  following  words : 
“ and  any  person  who  shall  use  any  cask  or  package  so’  marked,  for 
the  purpose  of  selling  spirits  of  a quality  dift'erent  from  that  so  in- 
spected, shall  be  subject  to  a like  penalty  for  each  cask  or  package  so 
used,”  and  inserting  in  lieu  thereof  “ and  any  person  who  shall  frau- 
dulently use  any  cask  or  package  so  marked  for  the  purpose  of  selling 
any  other  spirits  than  that  so  inspectedl  or  for  selling  spirits  of  a 


AMENDED  ACT 


GENERAL  AMENDMENTS. 


84 


THE  NATIONAL  TAX  LAW. 


quality  or  quantity  different  from  that  so  inspected,  shall  be  snojecl 
to  a like  penalty,  as  provided,  for  each  cask  or  package  so  used.” 

That  section  44  be  and  hereby  is  amended,  by  striking  out  the  words 
“to  be  contiguous  to  such  distillery.” 

That  section  55  be  and  hereby  is  amended,  by  inserting  after  the 
words  “ shall  not  be  paid  at  the  time  of  rendering  the  account  of  the 
same  as  herein  required,”  the  words  “ or  at  the  time  when  they  shall 
have  become  payable.” 

That  section  91  be  amended  by  striking  out  the  word  “gas”  wherever 
it  occurs,  and  by  striking  out  the  words  “ or  on  any  articles  manufac- 
tured ” after  the  word  “advertisements.” 

That  section  93  be  amended  so  that  in  case  of  neglect  or  refusal  to 
make  the  returns  referred  to  in  said  section,  the  proceedings  thereaf- 
ter for  the  assessment  and  collection  of  the  duty  shall  be  in  the  same 
manner  as  provided  for  iu  other  cases  of  neglect. 

That  section  99  be  amended  by  striking  out  the  words  “ ninety- 
three”  preceding  the  words  “of  this  act,”  and  inserting  “98.” 

That  section  102  be  and  hereby  is  amended  by  striking  out  the  words 
“thereupon  allow  and  deduct  from,”  and  inserting  in  lieu  thereof  the 
words  “Allow  upon;”  by  striking  out  the  words,  “added  to  the 
amount, after  deducting  the  allowance  of  per  centum  as  aforesaid,” 
and  inserting  in  lieu  thereof  the  words  ^paid  by  the  purchaser  of  such 
stamped  paper,  vellum,  or  parchment;”  and  by  striking  out  the  word 
“ discount,”  and  inserting  in  lieu  thereof  the  word  “ commission.” 
That  section  112  be  and  hereby  is  amended  by  inserting  after  the 
word  “ district,”  where  it  first  occurs,  as  follows  : “ of  which  the  de- 
ceased person  was  a resident;”  and  by  inserting  after  the  word  “ dis- 
trict,” where  it  next  occurs,  as  follows  : “ of  which  the  deceased  per- 
son was  a resident.” 

LICENSES. 

That  section  64  be  and  hereby  is  so  amended,  “ That  no  license  shall 
he  required  of  an  attorney  having  taken  out  a license  as  such  in  con- 
sequence of  being  employed  to  purchase,  rent,  or  sell  real  estate,  or 
to  collect  rent- thereon  for  others  iu  the  ordinary  course  of  business  ;” 
in  paragraph  number  16,  by  inserting  after  the  word  “taverns”  the 
words  “ or  eating-houses ;”  by  adding  to  paragraph  number  28  the 
following  words  : “ Nor  shall  apothecaries  who  have  taken  out  a license 
as  such  be  required  to  take  out  a license  as  retail  dealers  in  liquors 
in  consequence  of  selling  alcohol  ;”  and  in  paragraph  number  29,  by 
inserting  after  the  word  “ merchandise,”  “ or  who  shall  manufacture 
by  hand  or  machinery,  for  any  other  person  or  persons,  goods,  wares, 
or  merchandise.” 

That  section  64  be  and  hereby  is  further  amended  by  adding,  at  the 
end  thereof,  the  following  paragraphs  : 

“34.  Architects  and  civil  engineers  shall  pay  $10  for  each  license. 
Every  person  whose  business  it  is  to  plan,  design  or  superintend  the 
construction  of  buildings  or  ships,  or  of  roads  or  bridges,  or  canals 
or  railroads,  shall  be  regarded  as  an  architect  and  civil  engineer  under 
this  act:  Provided , That  this  shall  not  include  a practical  carpenter 
who  labors  on  a building. 

“35.  Builders  and  contractors  shall  pay  $25  for  each  license. 
Every  person  whose  business  it  is  to  construct  buildings,  or  ships,  or 
bridges,  or  canals,  or  railroads,  by  contract,  shall  be  regarded  as  a 
builder  and  contractor  under  this  act : Provided , That  no  license  shall 
be  required  from  any  person  whose  building  contracts  do  not  exceed 
$2,500  in  any  one  year. 


AMENDED  ACT. 


85 


“ 36.  Stallions  and  jacks,  owners  of,  shall  pay  §10  for  each  license. 
Every  person  who  keeps  a male  horse  or  a jackdss  for  the  use  of 
mares,  requiring  or  receiving  pay  therefor,  shall  be  required  to  take 
out  a license  under  this  act,  which  shall  contain  a brief  description  of 
the  animal,  its  age,  and  place  or  places  where  used  or  to  be  used  : 
Provided,  That  all  accounts,  notes,  or  demands,  for  the  use  of  any 
such  horse  or  jack  without  a license,  as  aforesaid,  shall  be  invalid  and 
of  no  force  in  any  court  of  law  or  equity. 

“3~.  Lottery  ticket  dealers  shall  pay  §1,000  for  each  license.  Every, 
person,  association,  firm,  or  corporation  who  shall  make,  sell,  or  offer 
to  sell  lottery  tickets  or  fractional  parts  thereof,  or  any  token,  certifi- 
cate, or  device  representing  or  intended  to  represent  a lottery  ticket 
or  any  fractional  part  thereof,  or  any  policy  of  numbers  in  any  lottery, 
or  shall  manage  any  lottery  or  prepare  schemes  of  lotteries,  or  super- 
intend the  drawing  of  any  lottery,  shall  be  deemed  a lottery  ticket 
dealer  under  this  act. 

“3S.  Insurance  agents  shall  pay  §10  for  each  license.  Any  person 
who  shall  act  as  agent  of  any  fire,  marine,  life,  mutual,  or  other  insu- 
rance company,  or  companies,  shall  be  regarded  as  an  insurance  agent 
under  this  act : Provided,  That  no  license  shall  be  required  of  any  in- 
surance agent  or  broker  whose  receipts,  as  such  agent,  are  .less  than 
the  sum  of  §600  in  any  one  year. 

“39.  Butchers  shall  pay  §10  for  each  license.  Every  person  whose 
business  it  is  to  sell  butchers’  meat  at  retail  shall  be  regarded  as  a 
butcher  under  this  act : Provided,  That  no  butcher  having  taken  out 
a license,  and  paid  §10  therefor,  shall  be  required  to  take  out  a license 
as  retail  dealer  on  account  of  selling  other  articles  at  the  same  store, 
stall,  or  premises  : Provided,  further,  That  butchers  who  retail  butch- 
ers’ meat  exclusively  from  a cart  or  wagon,  by  themselves  or  agents, 
shall  be  required  to  pay  §5  only  for  each  license,  any  existing  law  to 
the  contrary  notwithstanding,  and  having  taken  out  a license  therefor 
shall  not  be  required  to  take  out  a license  as  a peddler  for  retailing 
butchers’  meat,  as  aforesaid  : And  provided,  further.  That  no  license 
shall  be  required  of  a butcher  whose  annual  sales  do  not  exceed  §1,000. 

“40.  Retail  dealers  shall  pay  §10  for  each  license.  Every  person 
whose  business  or  occupation  it  is  to  sell  or  offer  for  sale  any  goods, 
wares,  or  merchandise  of  foreign  or  domestic  production,  not  inclu- 
ding wines,  spirituous  or  malt  liquors,  but  not  excluding  drugs,  medi- 
cines, cigars,  snuff,  or  tobacco,  and  whose  annual  sales  exceed  §1,000, 
and  do  not  exceed  §25,000,  shall  be  regarded  as  a retail  dealer  under 
this  act. 

“ 41.  Wholesale  dealers,  whose  annual  sales  do  not  exceed  §50,000, 
shall  pay  §25  for  each  license;  if  exceeding  §50,000,  and  not  exceed- 
ing §100,000,  shall  pay  §50  for  each  license;  exceeding  §100,000,  and 
not  exceeding  §250,000,  shall  pay  §100  for  each  license;  exceeding 
§250,000,  and  not  exceeding  §500,000,  shall  pay  §200  for  eacf  license ; 
exceeding  §500,000,  and  not  exceeding  §1,000,000,  shall  pay  §300  for 
each  license;  exceeding  §1,000,000,  aud  not  exceeding  §2,000,000,  shall 
pay  §500  for  each  license ; exceeding  §2,000,000,  shall  pay  §250  for 
every  §1,000,000  in  excess  of  §2,000,000,  in  addition  to  the  §500. 
Every  person  shall  be  regarded  as  a wholesale  dealer  under  this  act 
whose  business  or  occupation  it  is  to  sell  or  oS'er  to  sell  any  goods, 
wares  . or  merchandise  of  foreign  or  domestic  production,  not  including 
distilled  spirits,  fermented  liquors,  or  wines,  but  not  excluding  drugs, 
medicines,  cigars,  snuff,  or  tobacco,  whose  annual  sales  exceed 


8G 


THE  NATIONAL  TAX  LAW. 


$25,000;  and  the  .license  required  by  any  wholesale  dealer  shall  not 
be  for  a less  amount  than  his  sales  for  the  previous  year,  unless 
he  has  made,  or  proposes  to  make  some  change  in  his  business  that 
will  obviously  reduce  the  amount  of  his  annual  sales;  nor  shall  any 
license  as  wholesale  dealer  allow  any  such  person  to  act  as  a commer- 
cial broker : Provided,  that  any  license  understated  may  he  again 
assessed. 

“42.  Wholesale  dealers  in  liquors  shall  pay  for  each  license  the 
amount  required  in  this  act  for  license  to  wholesale  dealers.  Every 
person  other  than  the  distiller  or  brewer  who  shall  sell  or  offer  for 
sale  any  distilled  spirits,  fermented  liquors,  and  wines  of  all  kinds,  in ' 
quantities  of  more  than  three  gallons  at  one  time,  or  whose  annual 
sales  shall  exceed  §25,000,  shall  take  out  a license  as  a wholesale 
dealer  in  liquors. 

“ 43.  Retail  dealers  in  liquors  shall  pay  $20  for  each  license.  Every 
person  other  than  a distiller  or  brewer  who  shall  sell  or  offer  for  sale 
any  distilled  spirits,  fermented  liquors,  or  wine  of  any  description,  in 
quantities  of  three  gallons  or  less,  and  whose  annual  sales  do  not  ex- 
ceed $25,000,  shall  he  regarded  as  a retail  dealer  in  liquors  under  this 
law  ; but  nothing  herein  contained  shall  authorize  the  sale  of  any 
spirits,  liquors,  wines  or  malt  liquors  to  be  drank  on  the  premises: 
Provided,  That  no  person  licensed  to  keep  a hotel,  inn  or  tavern, 
shall  be  allowed  to  sell  any  liquors  to  be  taken  off  the  premises,  and 
no  person  licensed  to  keep  an  eating-house  shall  be  allowed  to  sell 
spiritous  or  vinous  .liquors.  And  no  person  who  has  taken  out  a 
license  to  keep  a hotel,  inn,  tavern  or  eating-house  shall  be  required 
to  take  out  a license  as  a tobacconist  because  of  any  tobacco  or  cigars 
furnished  in  the  usual  course  of  business  as  a keeper  of  a hotel,  inn, 
tavern  or  eating-house.” 

MANUFACTURES,  ARTICLES,  &c. 

That  section  75  be  and  hereby  is  amended,  by  inserting  after-the 
words,  “ Provided,  That  white  lead,  oxide  of  zinc,  and  sulphate  of 
barytes,”  the  words  “ and  paints  and  painters’  colors;”  by  inserting 
before  the  words,  “ on  lard  oil,”  and  attached  to  the  next  preceding 
sentence,  as  follows,  “ and  all  duties  or  taxes  on  coal  mined,  and  de- 
livered by  coal  operators  at  the  mines  on  contracts  made  prior  to  July 
1,  1S62,  shall  he  paid  by  the  purchaser  thereof;”  by  striking. out  the 
following  words,  “ on  sugar,  refined,  whether  loaf,  lump,  granulated, 
or  pulverized,  two  mills  per  pound;  on  sugar,  refined,  or  made  from 
molasses,  syrup  of  molasses,  melado,  or  concentrated  melado,  two  mills 
per  pound,”  and  inserting  in  lieu  thereof  as  follows,  “sugar  refiners 
shall  pay  1 1-2  per  cent,  on  the  gross  amount  of  the  sales  of  all  the 
products  of  their  manufactories:  Provided,  That  every  person  shall 
be  regarded  as  a sugar  refiner  under  this  act  whose  business  it  is  to 
advance  the  quality  and  value  of  sugar  by  melting  and  recrystaliza- 
tion,  or  by  liquoring,  claying,  or  other  washing  process,  or  by  any 
other  chemical  or  mechanical  means,  or  who  shall  advance  the  quality 
or  value  of  molasses  and  concentrated  molasses,  melado  or  concen- 
trated melado,  by  boiling  or  other  process.” 

And  by  inserting  therein,  in  lieu  of  any  other  duties;  or  rates  of 
duty,  on  the  articles  hereinafter  enumerated  in  this  section,  or  provi- 
sions existing  in  relation  thereto,  the  following  : 

“ On  marine  engines,  3 per  centum  ad  valorem. 

“ On  rivets,  exceeding  one-fourth  of  one  inch  in  diameter,  nuta, 


AMENDED  ACT. 


87 


wrought,  railroad  chairs,  bolts,  and  horse-shoes,  $2  per  ton  : Provided, 
That  where  a duty  upou  the  iron  from  which  said  articles  shall  have 
been  made  has  been  actually  paid,  an  additional  duty  only  shall  be 
paid  of  50  cents  per  ton. 

“ On  rolled  brass,  copper,  and  3-ellow  sheathing  metal,  in  rods  or 
sheets,  1 per  centum  ad  valorem. 

“ On  sails,  tents,  shades,  awnings,  and  bass,  made  of  cotton,  flax, 
or  hemp,  or  part  of  either,  or  other  materials,  3 per  centum  ad  valo- 
rem: Provided , that  the  sewing  of  sails,  tents,  shades,  awnings,  car- 
pets and  bags,  the  materials  whereof  belonged  to  the  employer,  shall 
be  exempt  from  duty,  where  the  cloth  or  material  from  which  they 
are  made  was  imported,  or  has  been  subject  to  or  paid  a duty. 

“ On  tobacco,  cavendish,  plug,  twist,  hue-cut,  and  manufactured  of 
all  descriptions  (not  including  snuff,  cigars,  and  smoking-tobacco,  pre- 
pared with  all  the  stems  in  or  made  exclusively  of  stems,)  15  cents 
per  pound. 

“ On  smoking-tobacco  prepared  with  all  the  stems  in,  and  on  smok- 
ing tobacco  made  exclusively  of  stems,  5 cents  per  pound. 

“ On  snuff  manufactured  of  tobacco,  or  stems,  or  of  any  substitute 
of  tobacco,  ground,  dry,  or  damp,  of  all  descriptions,  20  ceuts  per 
pound. 

“ On  mineral  or  medicinal  waters,  or  water  from  springs  impreg- 
nated with  miuerais,  one  cent  for  each  bottle  containing  not  more 
than  one  quart;  when  containing  more  than  one  quart,  two  cents  for 
each  bottle. 

“ Tailors,  boot  and  shoemakers,  milliners  and  dresshiakers,  making 
clothing  or  articles  of  dress  for  men’s,  women’s,  or  children’s  wear,  to 
order  as  custom  work,  and  not  for  sale  generall}’,  shall,  to  the  amount 
of  $1,000,  be  exempt  from  duty,  and  for  any  excess  beyond  the 
amount  of  $1,000  shall  pay  a duty  of  one  per  centum  ad  valorem. 

“ On  umbrellas  and  parasols,  made  of  cotton,  silk,  or  other  mate- 
rial, three  per  centum  ad  valorem. 

On  all  ships,  barks,  brigs,  schooners,  sloops,  sailboats,  steamboats 
(not  including  the  engine,)  canal  boats,  and  all  other  vessels  or  water 
craft  hereafter  built,  made,  or  constructed,  two  per  cent. 

“On  sugar-candy  and  all  confectionery  made  wholly  or  in  part  of 
sugar,  valued  at  14  cents  per  pound  or  less,  two  cents  per  pound ; 
when  valued  at  exceeding  14  cents  and  not  exceding  40  cents  per 
pound,  three  cents  per  pound;  when  valued  at  exceeding  40  cents  per 
pound,  or  when  sold  otherwise  than  by  the  pound,  five  per  centum  ad 
valorem. 

“ On  all  gold  leaf  fifteen  cents  per  pack,  containing  not  more  than 
twenty  books  of  twenty-five  leaves  each. 

“ On  castings  of  iron,  exceeding  ten  pouifds  in  weight  for  each 
casting,  not  otherwise  provided  for  in  this  act,  or  in  the  act  to  which 
this  act  is  an  amendment,  $1.50  per  ton  : Provided,  That  there  shall 
be  deducted  from  duties  assessed  upon  railroad  cars  any  duties  which 
may  have  been  assessed  and  paid  upon  car-wheels  under  the  provi- 
sions of  this  act. 

“ On  clock  and  time-pieces,  and  on  clock  movements  when  sold 
without  being  cased,  3 per  centum  ad  valorem.” 

That  section  77  be  and  hereby  is  amended,  by  requiring  the  taxes 
provided  for  in  that  section  to  be  levied,  collected,  and  paid  annually, 
by  any  person  or  persons  owning,  possessing,  or  keeping  any  carriage, 
yacht,  plate,  or  billiard-table;  by  inserting  in  the  first  paragraph  of 


88 


THE  NATIONAL  TAX  LAW. 


Schedule  A,  iifter  the  words  “ kept  for  use,”  the  words  “ for  hire,  or 
for  passengers;”  and  by  exempting  from  duty  plate  belonging  to  reli- 
gious societies. 

SLAUGHTERED  CATTLE. 

That  section  78  be  and  hereby  is  amended,  by  reducing  (he  dutv  so 
that  on  horned  cattle  slaughtered  the  duty  shall  be  20  cents  per  head, 
on  sheep  and  lambs  slaughtered  the  duty  shall  be  3 cents  per  head, 
and  on  hogs  slaughtered,  exceeding  100  pounds  in  weight,  without  re- 
gard to  age,  6 cents  each,  and  no  duty  shall  be  charged  on  hogs 
slaughtered  of  less  weight ; and  the  cattle,  bogs,  and  sheep  slaugh- 
tered by  any  person  for  his  or  her  own  consumption,  not  exceeding 
six  of  each,  shall  be  exempt  from  duty. 

STAMP  DUTIES. 

Sec.  2.  And  be  it  further  enacted,  That  on  and  after  the  first  day  of 
May,  IS03,  no  person  or  persons,  association,  firm,  or  corporation, 
shall  make,  sell,  or  offer  for  sale,  or  dispose  of  any  lottery  ticket,  or 
fractional  part  thereof,  or  any  policy  of  numbers  in  any  lottery,  or  any 
token,  certificate  or  device,  representing  or  intending  to  represent  the 
holder,  or  any  other  person  or  persons  as  entitled  or  to  be  entitled  in 
any  lottery,  lottery  scheme,  or  game  of  hazard  or  chance  to  be  drawn, 
to  any  prize  or  share  or  part  of  a prize,  or  any  sum  or  part  or  share 
of  any  sum  of  money,  or  other  article  of  value,  or  any  fractional  part 
thereof,  without  affixing  thereto  an  adhesive  stamp  or  stamps,  denot- 
ing the  duty  imposed  by  this  act,  and  in  default  thereof  shall  incur  a 
penalty  of  $50  for  each  and  every  such  offense ; and  no  prize  or  part 
of  a prize  drawn  to  or  by  any  ticket,  or  fractional  part  thereof,  token, 
certificate,  or  device  as  aforesaid,  and  no  sum  of  money  or  thing  ot 
value  made  payable  or  deliverable  upon  any  stake  or  investment  or 
risk  in,  or  upon  any  policy  of  numbers,  shall  be  demanded  or  recov- 
ered by  any  legal  proceedings  or  otherwise,  without  the  ticket  or 
fractional  part  thereof,  or  policy  of  numbers,  token,  certificate  or  de- 
vice, shall  have  been  duly  stamped  at  the  time  of  the  making  sale  or 
delivery  or  disposal  thereof : Provided,  That  in  addition  to  all  other 
penalties  and  forfeitures  now  imposed  by  law  for  the  evasion  of  stamp 
duties,  any  person  who  shall  purchase,  obtain,  or  receive  any  lottery 
ticket,  or  fractional  part  thereof,  or  any  token,  certificate,  or  device 
representing  or  intended  to  represent  a lottery  ticket  or  fractional 
part  thereof,  or  any  policy  of.  numbers,  without  first  having  thereen 
the  stamp  imposed  by  this  act,  may  recover  from  the  person  of  whom 
the  same  was  purchased,  obtained  or  received,  at  any  time  within 
three  years  thereafter,  before  any  court  of  competent  jurisdiction,  a 
sum  equal  to  twice  the  amount  paid  for  such  ticket  or  fractional  part 
thereof,  token,  certificate  or  device,  or  staked  or  invested  in  or  upon 
nn-y  policy  of  numbers  as  aforesaid,  with  just  and  legal  costs:  Pro- 
vided further,  That  the  stamp  duty  herein  provided  for  shall  be 
classed  in  the  act  to  which  this  act  is  an  amendment  under  schedule 
15,  as  follows,  to  wit : 

“ Lottery  tickets,  fractional  parts  of  lottery  tickets,  policies  of  num- 
bers in  lotteries,  tokens,  certificates  or  devices  in  any  form,  represent- 
ing the  holder  or  any  person  or  persons  as  entitled,  or.to  be  entitled, 
in  an j lottery,  scheme,  or  game  of  hazard  or  chance,  hereafter  to  be 
drawn,  to  any  prize  or  portion  of  a prize,  or  sum  of  money,  or  share 
thereof,  or  other  article  of  value,  or  any  portion  or  share  thereof, 
when  such  ticket,  fractional  part  of  a ticket,  policy  of  numbers,  token, 


ATTENDED  ACT. 


89 


certificate  or  device  shall  not  exceed  $1  in  the  amount  risked,  or  in  the 
retail  price  thereof,  50  cents ; when  such  ticket,  fractional  part  of  a 
ticket,  policy,  token,  certificate,  or  device  shall  exceed  ^1  in  the 
amount  risked,  or  in  the  retail  price  thereof,  then  for  each  and  every 
dollar,  or  fractional  part  thereof,  over  and  above  §1,  as  before  men- 
tioned, an  additional  50  cents;  Provided,  however.  That  no  stamp  duty 
herein  provided  for  shall  be  construed  to  authorize  any  lottery,  or  the 
sale  of  any  lottery  tickets,  tokens,  or  certificates,  representing  shares 
or  fractional  parts  of  shares  therein,  within  any  State  or  Territory  of 
the  United  States  in  which  lotteries  or  the  sale  of  lottery  tickets  is  or 
shall  be  specially  prohibited  by  the  laws  thereof ; or  in  violation  of  the 
taws  of  any  State  or  Territory  ; and  nothing  in  this  act  shall  be  held 
or  coustrued  so  as  to  prevent  the  several  States,  within  the  limits 
thereof,  from  placing  a duty,  tax,  or  license  for  State  purposes,  on  any 
sale  of  lottery  tickets  on  which  a duty  is  required  to  be  paid  by  this 
act.” 

Sec.  3.  And  be  it  farther  enacted.  That  any  person  or  persons,  firm, 
company,  or  corporation,  w'ho  shall  issue  tickets  or  contracts  of  insu- 
rance against  fatal  or  non-fatal  injury  to  persons  while  traveling  by 
land  or  water,  shall  pay  a duty  of  one  per  centum  on  the  gross  amount 
of  all  the  receipts  for  such  insurance,  and  shall  be  subject  to  all  the 
provisions  and  regulations  of  existing  law  applicable  thereto,  in  rela- 
tion to  insurance  companies : Provided,  That  no  stamp  duty  shall  be 
required  upon  tickets  or  contracts  of  insurance,  as  aforesaid,  when 
limited  to  fatal  or  non-fatal  injury  to  persons  while  traveling. 

Sec.  4.  And  be  it  further  enacted.  That  all  contracts  for  the  purchase 
or  sale  of  gold  or  silver  coin,  or  bullion,  and  all  contracts  for  the 
loan  of  money  or  currency,  secured  by  pledge  or  deposit  or  other  dis- 
position of  gold  or  silver  coin  of  the  United  States,  if  it  be  performed 
after  a period  exceeding  three  days,  shall  be  in  writing  or  printed,  and 
signed  by  the  parties  or  their  agents  or  attorney's;  and  shall  have  one 
or  more  adhesive  stamps,  as  provided  in  the  act  to  which  this  is  an 
amendment,  equal  in  amount  to  one-half  of  one  per  centum,  and  in- 
terest at  the  rate  of  six  per  centum  per  annum  on  the  amount  so 
loaned,  pledged,  or  deposited.  And  if  any  such  loan,  pledge,  or  de- 
posit, made  for  a period  not  exceeding  three  days,  shall  be  renewed 
or  in  any  way  extended,  for  any  time  whatever,  said  loan,  pledge,  or 
deposit,  shall  be  subject  to  the  duty  imposed  on  loans  exceeding  three 
days.  And  no  loan  of  currency  or  money  on  the  security  of  gold  or 
silver  coin  of  the  Uuited  States  as  aforesaid,  or  of  any  certificate  or 
other  evidence  of  deposit  payable  in  gold  or  silver  coin,  shall  be  made 
exceeding  in  amount  the  par  value  of  the  coiu  pledged  or  deposited 
as  security ; and  any  such  loan  so  made  or  attempted  to  be  made  shall 
be  utterly  void  ; Provided,  that  if  gold  or  silver  coin  be  loaned  at  its  par 
value,  it  shall  be  subject  only  to  the  duty  imposed  on  other  loans  ; 
Provided,  however.  That  nothing  herein  contained  shall  apply  to  any 
transaction  by  or  with  the  Government  of  the  United  States." 

Sec.  5.  And  be  it  further  enacted.  That  all  contracts,  loans,  or  sales 
of  gold  and  silver  coin  and  bulliou,  not  made  in  accordance  with  this 
act,  shall  be  wholly  aud  absolutely  void  ; and,  in  addition  to  the  pen- 
alties provided  in  the  act  to  which  this  is  an  amendment,  any  party  to 
said  contract  may,  at  any  time  within  one  year  from  the  date  of  the 
contract,  bring  suit  before  any  court  of  competent  jurisdiction  tc  re- 
cover back,  for  his  own  use  and  benefit,  the  money  paid  on  any  con- 
tract not  made  in  accordance  with  this  act. 


50 


THE  NATIONAL  TAN  LAW. 


Sec.  6.  And  he  it  further  enacted.  That  section  110  be  and  hereby 
is  amended  as  follows:  “ Any  memorandum,  check,  receipt,  or  other 
writteh  or  printed  evidence  of  an  amount  of  money  to  be  paid  on  de- 
mand, or  at  a time  designated,  shall  be  considered  as  a promissory 
note  within  the  meaning  of  that  section,  and  shall  be  stamped  accord- 
ingly ; and  that  Schedule  B,  following  said  section,  be  and  is  hereby 
amended  so  that  any  inland  bill  of  exchange,  draft,  or  order  for  the 
payment  of  any  sum  of  money  exceeding  $20,  otherwise  than  at  sight 
or  on  demand,  and  any  promissory  note  shall  (in  lieu  of  the  duties 
prescribed  in  Schedule  B)  have  a stamp  or  stamps  affixed  thereon  de- 
noting a duty,  upon  every  sum  of  $200  or  any  fractional  part  thereof, 
if  payable  on  demand  or  at  any  time.not  exceeding  thirty-three  days, 
including  the  grace. from  the  date  or  sight,  of  1 cent. 

If  payable  at  any  time  not  less  than  thirty-three  days  as  aforesaid, 
and  not  exceeding  sixty-three  days,  including  the  grace,  from  date  or 
eight,  of  2 cents. 

If  paymble  at  any  time  not  less  than  sixty-three  days,  as  aforesaid, 
and  not  exceeding  ninety-three  days,  including  the  grace,  from  date 
or  sight,  of  3 cents. 

If  payable  at  any  time  not  less  than  ninety-three  days,  as  aforesaid, 
and  not  exceeding  four  months  from  date,  or  sight  and  grace,  of  4 
cents. 

If  payable  at  any  time  not  less  than  four  months,  as  aforesaid,  and 
not  exceeding  six  months  from  date,  or  sight  and  grace,  of  6 cents. 

If  payable  at  any  time  exceeding  six  months  from  date  or  sight  and 
grace,  of  10  cents. 

And  that  Schedule  B,  following  section  110,  be  and  is  hereby  further 
amended,  so  that  the  stamp  duty  on  certificates  of  any  other  descrip- 
tion than  those  specified  in  said  schedule,  in  lieu  of  10  cents  as  therein 
prescribed,  shall  be  5 cents. 

On  passage  tickets  by  any  vessel  from  a port  of  the  United  States 
to  a foreign  port,  costing  $30  or  less,  50  cents. 

On  any  power  of  attorney  for  the  sale  or  transfer  of  any  scrip  or 
certificate  of  profits  or  memorandum,  showing  an  interest  in  the  prof- 
its or  accumulations  of  any  corporation  or  association,  if  for  a sum 
not  exceeding  $50,  10  cents. 

On  any  policy  of  insurance  or  other  instrument,  by  whatever  name 
the  same  shall  be  called,  by  which  insurance  shall  be  made  or  renewed 
upon  property  of  an  v description,  whether  against  perils  by  sea  or  by 
fire,  or  other  peril  of  any  kiud,  made  by  any  insurance  company  or  its 
agents,  or'bv  any  other  company  or  person  in  which  the  premium  or 
assessment  shall  not  exceed  $10,  10  cents. 

On  any  bill  of  sale  by  which  any  ship  or  vessel,  or  any  part  thereof, 
shall  be  conveyed  to  or  vested  in  any  other  person  or  persons,  when 
the  consideration  shall  not  exceed  $500,  there  shall  be  affixed  a stamp 
or  stamps  denoting  a duty  of  25  cents. 

If  the  consideration  exceeds  $500,  and  does  not  exceed  $1,000,  the 
duty  shall  be  50  cents. 

If  the  consideration  exceeds  $1,000,  for  each  and  every  additional 
amount  of  §1,000,  or  any  fractional  part  thereof,  in  excess  of  $1,000, 
the  duty  in  addition  shall  be  50  cents. 

On  each  and  every  assignment  or  transfer  of  a mortgage,  lease,  or 
policy  of  insurance,  a stamp  duty  shall  be  paid  equal  to  that  imposed 
on  the  original  instrument. 

Any  power  of  attorney,  conveyance,  or  document  of  any  kind  made 


AMENDED  -ACT. 


91 


or  purporting  to  be  made  in  any  foreign  country  to  be  used  in  the 
United  States  shall  pay  the  same  duty  as  is  required  by  law  on  simi- 
lar instruments  or  documents  when  made  or  issued  in  the  United 
States  ; and  the  party  to  whom  the  same  is  issued  or  by  whom  it  is  to 
be  used,  shall,  before  using  the  same,  affix  thereon  the  stamp  or  stamps 
indicating  the  duty  required. 

Any  mortgage  or  personal  bond  for  the  payment  of  money,  or  as 
security  for  the  payment  of  any  definite  or  certain  sum  of  money,  in 
lieu  of  the  duties  imposed  as  prescribed  in  Schedule  B following  the 
110th  section,  shall  have  a stamp  or  stamps  affixed  thereon  denoting 
a duty  upon  every  sum  of  §200,  or  any  fractional  part  thereof,  of  10 
cents. 

No  conveyance,  deed,  mortgage,  or  writing,  whereby  any  lands, 
tenements,  realty,  or  other  property  shall  be  sold,  granted,  assigned, 
or  otherwise  conveyed,  or  shall  be  made  as  security  for  the  payment 
of  any  sum  of  money,  shall  be  required  to  pay  a stamp  duty  of  more 
than  the  sum  of  §1,000,  anything  t i the  contrary  notwithstanding. 

No  stamp  duty  shall  be  required  on  powers  of  attorney  or  any  other 
paper  relating  to  applications  for  oounties,  arrearages  of  pay,  or  pen- 
sions, or  to  the  receipt  thereof  from  time  to  time ; or  indemnity 
awarded  for  depredatious  and  injuries  by  certain  bands  of  Sioux  In- 
dians, nor  on  any  warrant  of  attorney  accompanying  a bond  or  note, 
when  such  bond  or  note  shall  have  affixed  thereto  the  stamp  or  stamps 
denoting  the  duty  required  ; and  whenever  any  bond  or  note  shall  be 
secured  by  a mortgage,  but  one  stamp  duty  shall  be  required  to  be 
placed  on  such  papers  : Provided,  That  the  stamp  duty  placed  thereon 
is  the  highest  rate  required  for  said  instruments,  or  either  of  them  ; 
nor  on  certificates  of  the  measurement  or  weight  of  animals,  wood, 
coal,  or  other  articles,  nor  on  deposit  notes  to  mutual  insurance  com- 
panies for  insurance  upon  which  policies  subject  to  stamp  duties  have 
been  or  are  to  be  issued;  nor  on  any  certificate  of  the  record  of  a deed 
or  other  instrument  in  writing,  or  of  the  acknowledgment  or  proof 
thereof  by  attesting  witnesses. 

The  duty  or  stamps  required  for  transportation  by  express  compa- 
nies and  others  is  hereby  repealed,  and  such  transportation  shall  be 
exempt  from  stamp  duty. 

That  the  stamp  duty  on  a contract  or  agreement  for  the  charter  of 
any  ship  or  vessel,  or  steamer,  as  now  provided  for  in  Schedule  B,  or 
any  letter,  memorandum,  or  other  writing  between  the  captain,  mas- 
ter, or  owner,  or  person  actiug  as  agent  of  any  ship,  or  vessel,  or 
steamer,  and  any  other  person  or  persons  for  or  relating  to  the  char- 
ter of  such  ship,  or  vessel,  or  steamer,  if  the  registered  tunnage  of 
such  ship,  or  vessel,  or  steamer,  does  not  exceed  one  hundred  and  fifty 
tuns,  shall  be  §1. 

Exceeding  one  hundred  and  fifty  tuns  and  not  exceeding  three  hun- 
dred tuns,  §3. 

Exceeding  three  hundred  tuns  and  not  exceeding  six  hundred  tuns, 
§5. 

Exceeding  six  hundred  tuns,  §10. 

Sec.  7.  And  be  it  further  enacted.  That  the  Commissioner  of  Internal 
Revenue  be  and  he  is  hereby  authorized  to  prescribe  such  method  for 
the  cancellation  of  stamps  as  a substitute  for  or  in  addition  to  the 
method  now  prescribed  by  law  as  he  may  deem  expedient  and  effect- 
ual. And  he  is  further  authorized  in  his  discretion  to  make  the  appli- 
cation of  such  method  imperative  upon  the  manufacturers  of  .proprie- 


92 


THE  NATIONAL  TAX  LAW. 


tary  articles,  and  upon  stamps  of  a nominal  value  exceeding  twenty- 
five  cents  each. 

DIVIDENDS,  RECEIPTS,  ETC. 

Sec.  8.  And  he  it  further  enacted.  That  on  and  after  the  passage  of 
this  act,  any  person  or  persons  owning  or  possessing,  or  having  the 
care  or  management  of  any  canal  company  or  canal  navigation  or 
slack-water  corporation,  or  turnpike  companies,  being  indebted  for 
any  sum  or  sums  of  money  for  which  bonds  or  other  evidences  of  in- 
debtedness have  been  issued,  payable  in  one  or  more  years  after  date, 
upon  which  interest  is  or  shall  be  stipulated  to  be  paid,  or  coupons 
representing  the  interest,  shall  be  or  shall  have  been  issued  to  be  paid, 
and  all  dividends  in  scrip  or  money,  or  sums  of  money  thereafter  de- 
clared due  or  payable  to  stockholders  of  any  canal  navigation,  or  slack- 
water  or  turnpike  company,  as  part  of  the  earninrgs,  profits,  or  gains 
of  said  companies,  shall  be  subject  to  and  pay  a duty  of  three  per 
centum  on  the  amount  of  all  such  interest,  or  coupons,  or  dividends, 
whenever  the  same  shall  be  paid  ; and  said  canal  companies,  or  canal 
navigation  or  slack-water  corporations,  or  turnpike  companies,  or  any 
person  or  persons  owning,  possessing,  or  having  the  care  or  manage- 
ment of  any  canal  company,  or  canal  navigation  or  slack-water  corpo- 
ration, or  turnpike  company,  are  hereby  authorized  and  required  to 
deduct  and  withhold  from  all  payments  made  to  any  person,  persons, 
or  party,  after  the  first  day  of  July,  as  aforesaid,  oa  account  of  any 
interest,  or  coupons,  or  dividends,  due  and  payable,  as  aforesaid,  the 
said  duty  or  sum  of  three  per  centum;  and  the  duties  deducted,  as 
aforesaid,  and  certified  by  the  president  or  other  proper  officer  of  said 
company  or  corporation,  shall  be  a receipt  and  discharge,  according 
to  the  amount  thereof,  of  said  canal  companies,  or  canal  navigation  or 
slack-water  corporations,  or  turnpike  companies,  and  the  owners, 
possessors,  and  agents  thereof,  on  dividends  and  on  bonds  or  other 
evidences  of  their  indebtedness  upon  which  interest  or  coupons  are 
payable,  holden  by  .any  person  or  party  whatsoever,  and  a list  or  re- 
turn shall  be  made  and  rendered  within  thirty  days  after  the  time  fixed 
when  said  interest  or  coupons  or  dividends  become  due  or  payable, 
and  as  often  as  every  six  months,  to  the  Commissioner  of  Internal 
Revenue,  which  shall  contain  a true  and  faithful  account  of  the  duties 
received  and  chargeable,  as  aforesaid,  during  the  time  when  such  du- 
ties haue  accrued  or  should  accrue,  and  remaining  unaccounted  for; 
and  there  shall  be  annexed  to  every  such  list  or  return  a declaration, 
under  oath  or  affirmation,  in  manner  and  form  as  may  be  prescribed 
by  the  Commissioner  of  Internal  Revenue,  of  the  president,  treasurer, 
or  some  proper  officer  of  said  canal  company,  or  canal  navigation  or 
slack-water  corporation,  or  turnpike  companies,  that  the  same  con- 
tains a true  and  faithful  account  of  the  duties  so  withheld  and  re- 
ceived during  the  time  when  such  duties  have  accrued  or  should  ac- 
crue, and  not  accounted  for;  and  for  any  default  in  the  making  or 
rendering  of  such  list  or  return,  with  the  declaration  annexed,  as 
aforesaid,  the  person  or  persons  owning,  possessing,  or  having  the 
care  or  management  of  such  canal  company,  or  canal  navigation  or 
slack-water  corporation,  or  turnpike  companies,  making  such  default, 
.shall  forfeit,  as  a penalty,  the  sum  of  §500  ; and  in  case  of  any  default 
in  making  or  rendering  said  list,  or  of  any  default  in  the  payment  of 
the  duty,  or  any  part  thereof,  accruing  or  which  should  accrue,  the 
assessment  and  collection  shall  be  made  according  to  the  general  pro- 
visions of  the  net  to  which  this  act  is  an  amendment. 


AMENDED  ACT. 


93 


8e3.  9.  And  be  it  further  enacted,  That  any  person  or  persons,  firms, 
companies,-  or  corporations,  owning  or  possessing,  or  having  the  care 
or  managemement  of  any  ferry-boat  or  vessel  used  as  a ferry-boat 
propelled  by  steam  or  horse-power,  in  lieu  of  the  duties  now  imposed 
by  law,  shall  be  subject  to  pay  a duty  of  one  and  one-half  of  one  per 
centum  upon  the  gross  receipts  of  such  ferry-boat  ; and-  the  return 
and  payment  thereof  shall  be  made  in  the  manner  prescribed  in  tho 
act  to  which  this  act  is  an  amendment. 

Sec.  10.  And  be  it  further  enacted , That  on  and  after  the  1st  day  of 
April,  eighteen  hundred  and  sixty-three,  auy  person  or  persons,  firms, 
companies  or  corporations  carrying  on  or  doing  an  express  business 
shall,  in  lieu  of  the  tax  and  stamp  duties  imposed  by  existing  laws, 
be  subject  to  and  pay  a duty  of  two  per  centum  on  the  gross  amount 
of  all  the  receipts  of  such  express  business,  and  shall  be  subject  to 
the  same  provisions, Yules  and  penalties  as  are  prescribed  in  section  80 
Of  the  act  to  which  this  is  an  amendment,  for  the  persons,  firms,  com- 
panies or  corporations  owning  or  possessing,  or  having  the  management 
of  railroads,  steamboats  and  ferry-boats  ; and  all  acts  or  parts  of  acts 
inconsistent  herewith  are  hereby  repealed. 

Sec.  11.  And  be  it  further  enacted , That  in  estimating  the  annual 
gains,  profit  or  income  of  any  person,  under  the  act  to  which  this  act 
is  an  amendment,  the  amount  actually  paid  by  such  person  for  the 
r'-st  of  the  dwelling-house  or  estate  on  which  he  resides  shall  be  first 
deducted  from  the  gains,  profit  or  income  of  such  person. 

Sec.  12.  And  be  it  further  enacted.  That  no  duty  shall  be  required  to 
be  assessed  oiMiollec'ted  on  beer,  lager  beer,  ale,  or  porter,  brewed  or 
manufactured,  or  on  coal  illuminating  oil,  refined,  produced  by  the 
distillation  of  coal,  asphaltum,  shale,  peat,  petroleum,  or  rock  oil,  dis- 
tilled spirits,  cotton,  or  woolen  fabrics,  when  brewed,  manufactured, 
or  distilled,  prior  to  the  first  day  of  September,  1862,  whether  the 
same  was  removed  for  consumption  or  sale  or  not,  when  the  owner, 
agent  or  superintendent  of  the  brewery  or  premises  in  which  such 
articles  as  aforesaid  were  made,  manufactured,  produced,  or  distilled, 
shall  furnish  to  the  assessor  of  the  district,  without  cost  or  expense  to 
the  United  States,  satisfactory  proof  that  such  beer,  lager  beer,  ale,* 
or  porter,  or  such  coal  illuminating  oil,  refined,  produced  by  the  dis- 
tillation of  coal,  asphaltum,  shale,  peat,  petroleum,  or  rock  oil,  dis- 
tilled spirits,  cotton,  or  woolen  fabrics,  was  actually  brewed,  manu- 
factured, produced  or  distilled  prior  to  the  first  day  of  September, 
1862,  as  aforesaid:  Provided,  That,  in  addition  to  the  fractional  parts 
of  a barrel  allowed  in  section  50  of  the  act  to  which  this  act  is  an 
amendment,  fractional  parts  of  a barrel  may  be  thirds  and  sixths, 
when  the  quantity  therein  contained  is  not  greater  than  such  fractional 
part  represents  : Provided  further,  That  from  and  after  the  passage  of 
this  act,  and  until  the  first  day  of  April,  1864,  there  shall  be  paid  on 
all  beer,  lager  beer,  ale,  porter,  and  other  similar  fermented  liquors, 
by  whatever  name  such  liquors  may  be  called,  a duty  only  of  60  cents 
for  each  and  every  barrel  containing  not  more  than  31  gallons,  and  at 
a like  rate  for  any  other  quantity  or  for  fractional  parts  of  a barrel : 
And' provided,  further.  That  the  Commissioner  of  Internal  Revenue 
is  authorized  to  make  rules  providing  for  deductions  on  account  of 
leakage,  from  the  quantity  of  spirituous  liquors  subject  to  taxation, 
under  the  act  to  which  this  act  is  an  amendment,  not  exceeding  5 per 
eentum  of  the  amount  removed  for  sale ; and  said  deductions  shall  be 
so  adjusted  in  the  different  parts  of  the  United  States  as  to  be  propor- 
tioned, as  nearly  as  practicable,  to  the  distances  over  which  the  manu- 


94 


THE  NATIONAL  TAX  LAW. 


facturer  usually  transports  said  liquors  for  the  wholesale  thereof ; and 
the  owner  of  the  aforesaid  liquors  shall  be  charged  with  and  pay  the 
expense  of  ascertaining  the  leakage. 

Sec.  13.  And  be  it  f urther  enacted , That  any  brewer  of  aie,  beer, 
lager  beer,  porter,  or  other  malt  liquors,  shall  be  required  to  render 
accounts  and  make  returns  on  the  first  day. of  each  and  every  month, 
and  no  oftener.  And  no  brewer  of  ale,  beer,  lager  beer,  porter,  or 
other  malt  liquors  shall  hereafter  be  required  to  keep  a record  or  an 
account,  or  to  report  or  return  the  quantities  of  grain  or  other  vege- 
table productions,  or  other  substances  put  into  the  mash-tub  by  him 
or  his  agent  or  superintendent  for  the  purpose  of  producing  malt 
liquors,  any  law  to  the  contrary  notwithstanding. 

Sec.  14.  And  be  it  further  enacted , That  every  incorporated  bank,  or 
other  bank  legally  authorized  to  issue  notes  as  circulation,  which 
shall  neglect  or  omit  to  make  dividends  or  addition  to  its  surplus  or 
contingent  fund  as  often  as  once  in  six  months,  shall,  in  lien  thereof, 
make  returns,  under  oath,  to  the  Commissioner  of  Internal  Revenue, 
on  the  first  days  of  January  and  July  in  each  year,  or  within  thirty 
days  thereafter,  of  the  amount  of  profits  which  have  accrued  or  been 
earned  and  received  by  said  bank  during  the  six  months  next  preceding 
said  first  days  of  January  and  July  ; and  at  the  time  of  making  such 
returns,  shall  pay  to  the  Commissioner  of  Internal  Revenue  a duty 
of  three  per  cent,  on  such  profits,  nnd  shall  be  subject  to  the  provi- 
sions of  the  82d  section  of  the  act  to  which  this  is  an  addition  : Pro- 
vided., That  the  return  for  the  1st  of  January,  1863,  shall  be  made 
within  thirty  days  after  the  passage  of  this  act.  . 

GENERAL  PROVISIONS. 

Sec.  15.  And  be  it  further  enacted.  That  the  several  assessors  shall, 
on  the  firsi  Monday  of  May  next,  and  on  the  first  Monday  of  May  in 
each  succeeding  year,  direct  and  cause  the  several  assistant  assessors 
to  proceed  through  every  part  of  their  respective  districts,  and  inquire 
after  and  concerning  all  persons  being  within  the  assessment  districts 
where  they  respectively  reside,  and  liable  to  liceusd  duty  under  the 
provisions  of  this  act,  or  of  the  act  to  which  this  is  in  addition,  and 
assess  such  persons  as  in  said  acts  is  required.  And  all  licenses  so 
assessed  shall  continue  in  force  until  the  first  day  of  May  next  suc- 
ceeding. And  all  licenses  granted  after  the  first  day  of  May  in  any 
year  shall  expire  on  the  first  day  of  May  following,  and  shall  be  issued 
upon  the  payment  of  a ratable  proportion  of  the  whole  amount  of 
duty  imposed  for  such  license;  and  each  license  so  granted  shall  be 
dated  on  the  first  day  of  the  month  in  which  it  is  issued  : Provided, 
That  any  person,  firm,  or  corporation  that  on  the  first  day  of  May 
next  shall  hold  an  unexpired  license,  shall  be  assessed  a ratable  pro- 
portion for  the  time  between  the  expiration  of  the  license  and  the 
first  day  of  May,  1864. 

Sec.  16.  And  be  it  further  enacted.  That  in  any  collection  district 
where,  in  the  judgment  of  the  Commissioner  of  Internal  Revenue,  the 
facilities  for  the  procurement,  and  distribution  of  stamped  vellum, 
parchment  or  paper,  and  adhesive  stamps,  are  or  shall  be  insufficient, 
the  Commissioner,  as  aforesaid,  is  authorized  to  furnish,  supply,  and 
deliver  to  the  collector  of  any  such  district  a suitable  quantity  or 
amount  of  stamped  vellum,  parchment  or  paper,  and  adhesive  stamps, 
without  pre-payment  therefor,  and  shall  allow  the  highest  rate  of  com- 
missions to  the  collector  allowed  by  law  to  any  other  parties  purchasing 
the  same,  and  may,  in  advance,  require  of  any  such  collector  a bond, 
with  sufficient  sureties,  to  au  amount  equal  to  the  value  of  any 


AMEXDED  ACT. 


95 


•tamped  vellum,  parchment  or  paper,  and  adhesive  stamps,  which 
may  be  placed  in  his  hands  and  remain  unaccounted  for,  conditioned 
for  the  faithful  return,  whenever  so  required,  of  all  quantities  or 
amounts  undisposed  of,  and  for  the  payment,  monthly,  of  all  quanti- 
ties or  amounts,  sold  or  not,  remaining.on  hand.  And  it  shall  be  the 
duty  of  such  collector  to  supply  his  deputies  with,  or  sell  to  other 
parties  within  his  district  who  may  make  applications  therefor,  stamped 
vellum,  parchment  or  paper,  and  adhesive  stamps,  upon  the  same 
terms  allowed  by  law,  or  under  the  regulatious  of  the  Commissioner 
of  Internal  Revenue,  who  is  hereby  authorized  to  make  such  other 
regulations,  not  inconsistent  herewith,  for  the  security  of  the  United 
States  and  the  better  accommodation  of  the  public  in  relation  to  the 
matters  hereinbefore  mentioned,  as  he  may  judge  necessary  and  expe- 
dient : Provided,  That  no  instrument,  document  or  paper  made,  signed 
or  issued  prior  to  the  1st  day  oU.nnp,  A nun  Domini  1863,  without 
being  duly  stamped,  or  having  thereou  an  adhesive  sfarTrfrto  denote 
the  duty  imposed  thereon,  shall,  for  that  cause,  be  deemed  invalid  and 
of  no  effect : And  'provided.  That  no  instrument,  document,  writing 
or  paper,  required  by  law  to  be  stamped,  signed  or  issued,  without 
being  duly  stamped  prior  to  the  day  aforesaid,  or  any  copy  thereof, 
shall  be  admitted  or  used  as  evidence  in  any  court  until  a legal  stamp, 
or  stamps,  denoting. the  amount  of  duty  charged  thereon,  shall  have 
been  affixed  thereto  or  used  thereon,  and  the  initials  of  the  persons 
using  or  affixing  the  same,  together  with  the  date  when  the  same  is 
so  used  or  affixed,  shall  have  been  placed  thereon  by  such  person. 
And  the  person  desiring  to  use  any  such  instrument,  document, 
writing  or  paper  as  evidence,  or  his  agent  or  attorney,  is  authorized 
in  the  presence  of  the  court  to  stamp  the  same  as  heretofore  provided 
by  law. 

Sec.  17.  And  be  it  further  enacted,  That,  in  addition  to  the  compen- 
sation now  allowed  to  collectors  for  their  services,  aud  that  of  their 
deputies,  there  shall  be  allowed  their  necessary  and  reasonable  charges 
for  postage  actually  paid  on  letters  and  documents  received  or  sent 
and  exclusively  relating  to  official  business;  and  in  calculating  the 
commission  of  collectors  of  Internal  Revenue  in  districts  whence  dis- 
tilled spirits  are  shipped  to  be  sold  in  other  districts  in  pursuance  of 
the  provisions  of  the  act  to  which  this  act  is  an  amendment,  the 
amount  of  duties  due  on  the  quantity  of  spirits  so  shipped  shall  be 
added  to  the  principal  on  which  the  commissions  of  such  collectors 
are  calculated,  and  a corresponding  amouut  shall  be  deducted  from  the 
principal  sum  on  which  the  commissions  of  the  collectors  in  the  dis- 
tricts to  which  such  spirits  are  shipped  are  calculated : Provided,  how- 
ever, That  the  salary  of  no  collector  shall  exceed  §10,000  in  the  aggre- 
gate, or  more  than  §5,000  exclusive  of  the  expenses  of  administering 
tte  office. 

Sec.  18.  And  be  it  further  enacted.  That  it  shall  be  the  duty  of  the 
Commissioner  of  Internal  Revenue  to  pay  over  to  the  Treasurer  of  the 
United  States  monthly,  or  oftener  if  required  by  fhe  Secretary  of  the 
Treasury,  all  public  moneys  which  may  come  into  his  hands  or  pos- 
session, for  which  the  Treasurer  shall  give  proper  receipts  and  keep 
a faithful  account,  and  at  the  end  of  each  month  the  Commissioner-,  as 
aforesaid,  shall  render  true  and  Faithful  accounts  of  all  public  moneys 
received  or  paid  out,  or  paid  to  the  Treasurer  of  the  United  States, 
exhibiting  proper  vouchers  therefor,  and  the  same  shall  be  received 
and  examined  by  the  fifth  Auditor  of  the  Treasury,  who.  shall  there- 
after certify  the  balance,  if  any,  and  transmit  the  accounts,  with  the 
vouchers  and  certificate,  to  the  first  Controller  for  his  decision  thereon  ■ 


96 


THE  NATIONAL  TAX  LAW. 


n 


and  the  Commissioner,  as  aforesaid,  when  such  accounts  are  settled 
as  herein  provided  for,  shall  transmit  a copy  thereof  to  the  Secretary 
of  the  Treasury.  He  shall  at  all  times  submit  to  the  Secretary  of  the 
Treasury  and  the  Controller,  or  either  of  them,  the  inspection  of 
moneys  in  his  hands,  and  shall,  prior  to  the  entering  upon  the  duties 
of  his  office,  execute  a bond,  with  sufficient  sureties,  to  be  approved  by 
the  Secretary  of  the  Treasury  and  by  the  first  Controller,  in  a sum  of 
not  less  than  §100,000,  payable  to  the  United  States,  conditioned  that 
said  Commissioner  shall  faithfully  perform  the  duties  of  bis  office <ic- 
cording  to  law,  and  shall  justly  and  faithfully  account  for  and  pay 
over  to  the  United  States,  in  obedience  to  law  and  in  compliance  with 
the  order  or  regulations  of  the  Secretary  of  the  Treasury,  all  public 
moneys  which  may  come  into  his  hands  or  possession,  and  for  tnc 
safe-keeping  and  faithful  account  of  all  stamps,  adhesive  stamps,  or 
vellum,  parchment,  or  paper  bearing  a stamp  denoting  any  duty 
thereon  ; which  bond  shall  be  filed  in  the  office  of  the  first  Controller 
of  the  Treasury,  and  such  Commissioner  shall,  from  time  to  time,  re- 
new', strengthen,  and  increase  his  official  bond  as  the  Secretary  of  the 
Treasury  may  direct. 

Sec.  19.  And  be  it  further  enacted , That  the  President  shall  appoint 
in  the  Department  of  the  Treasury,  by  and  with  the  advice  and  con- 
sent of  the  Senate,  a competent  person,  who  shall  be  called  the  Dep- 
uty Commissioner  of  Internal  Revenue,  With  an  annual  salary  of 
$2,500,  who  shall  be  charged  with  such  duties  in  the  Bureau  of  Inter- 
nal Revenue  as  may  be  prescribed  by  the  Secretary  of  the  Treasury, 
or  as  may  be  required  by  law,  and  w ho  shall  act  as  Commissioner  of 
Internal  Revenue  in  the  absence  of  that  officer,  and  exercise  the  priv- 
ileges of  franking  all  letters  and  documents  pertaining  to  the  office 
of  Internal  Revenue. 

Sec.  20.  Andie  it  further  enacted.  That  the  Secretary  of  the  Trea- 
sury may  appoint  not  exceeding  three  revenue  agents,  whose  duties 
shall  be,  under  the  direction  of  the  Secretary  of  the  Treasury,  to  aid 
tu  the  prevention,  detection  and  punishment  of  frauds  upon  the  rev- 
enue, w ho  shall  be  paid  such  compensation  as  the  Secretary  of  the 
Treasury  may  deem  just  and  reasonable,  not  exceeding  $2,000  per 
annum.  The  above  salaries  to  be  paid  in  the  same  manner  as  are 
other  expenses  for  collecting  the  revenue. 

Sec.  21.  And  be  it  further  enacted.  That  the  President  of  the  United 
States  be  and  he  is  hereby  authorized  to  appoint,  by  and  with  the  ad- 
vice and  consent  of  the  Senate,  a competent  person,  who  shall  be 
called  the  Cashier  of  Internal  Duties,  with  a salary  of  twenty-five 
hundred  dollars,  who  shall  have  charge  of  the  moneys  received  in  the 
office  of  the  Commissioner  of  Internal  Revenue,  and  shall  perform 
such  duties  as  may  be  assigned  to  his  office  bv  said  Commissioner, 
under  the  regulations  of  the  Secretary  of  the  Treasury;  and  before 
entering  upon  his  duties  as  Cashier  he  shall  give  a bond  with  sufficient 
sureties,  to  be  approved  by  the  Secretary  of  the  Treasury  and  by  the 
Solicitor,  that  he  will  faithfully  account  for  all  the  moneys,  or  other 
articles  of  value,  belonging  to  the  United  States,  wlijch  may  come  into 
his  hands,  and  perform  ali  the  duties  enjoined  upon  his  office,  accord- 
ing to  law  and  regulations,  as  aforesaid  ; which  bond  shall  be  deposited 
with  the  first  Controller  of  the  Treasury. 

Sec.  22.  And  be  it  further  enacted.  That  in  lieu  of  the  pay  allowed 
by  law^the  several  assessors,  from  the  date  of  their  appointment,  shall 
be  allowed  and  paid  a salary  of  §1,500  per  annum,  payable  quarterly, 
and  in  addition  thereto,  where  the  receipts  of  the  collection'  district 
shall  exceed  the  sum  of  $200,000,  and  shall  not  exceed  the  sum  of 


ATTENDED  ACT. 


9? 


$400,000  annually,  one-half  of  one  per  centum  upon  the  excess  of  re- 
ceipts over  $200,000 ; where  the  receipts  of  a collection  district  shall 
exceed  $400,000,  and  shall  not  exceed  $500,000,  one-fo.irth  of  one  per 
centum  upon  the  excess  of  receipts  over  $400,000  ; where  the  receipts 
shall  exceed  $500,000,  oue-tenth  of  one  per  centum  upou  such  excess  ; 
but  the  salary  of  no  assessor  shall  in  any  case  exceed  the  sum  of 
$3,000.  And  the  several  assessors  shall  be  allowed  and  paid  the  sux.s 
actually  expended  for  office  rent,  not  exceeding  the  rate  of  $500  per 
anuum.  [See  Sec.  17.]  The  Commissioner  of  Internal  Revenue, 
under  the  direction  of  the  Secretary  of  the  Treasury,  is  authorized  to 
allow  each  assessor  "such  clerks  as  he  may  deem  necessary  for  the 
proper  transaction  of  business,  and  to  fix  their  compensation.  Such 
assessors  shall  also  be  allowed  their  necessary  and  reasonable  charges 
for  postage  actually  paid  on  letters  and  documents  received  or  sent, 
and  exclusively  relating  to  official  business,  and  for  stationery  and 
blank  books  used  in  the  execution  of  their  duties ; and  the  compen- 
sation herein  specified  shall  be  in  full  for  all  expenses  not  otherwise 
particularly  authorized.  And  assistant  assessors  shall,  in  addition  to 
pay  and  charges  allowed  by  law,  also  be  allowed  their  necessary  and 
reasonable  charges  for  postage  actually  paid  on  letters  and  documents 
received  or  sent,  and  exclusively  relating  to  official  business  : Pro- 
vided, That  the  Secretary  of  the  Treasury  shall  be  and  he  is  hereby 
authorized  to  fix  such  additional  rates  of  compensation  to  be  made  to 
assessors  and  assistant  assessors  in  the  States  of  California  and  Ore- 
gon, and  the  Territories,  as  may  appear  to  him  to  be  just  and  equit- 
able in  consequence  of  the  greater  cost  of  living  and  traveling  in 
those  States  and  Territories,  and  as  may,  in  his  judgment,  be  neces- 
sary to  secure  the  services  of  competent  and  efficient  men  : Provided, 
farther,  That  the  rates  of  compensation  thus' allowed  shall  not  ex- 
ceed the  rates  paid'to  similar  officers  in  such  States  and  Territories, 
respectively. 

Sec.  23.  And  he  it  further  enacted,  That  assistant  assessors  shall 
make  out  their  accounts  for  pay  and  charges  allowed  by  law  monthly, 
specifying  each  item  and  including  the  date  of  each  day  of  service, 
and  shall  transmit  the  same  to  the  assessor  of  the  district,  who  shall 
thereupon  examine  the  same,  and  if  it  appear  just  and  in  accordance 
with  law  he  shall  indorse  his  approval  thereon,  but  otherwise  shall  re- 
turn the  same  with  objections.  Auy  such  account  so  approved  may 
be  presented  by  the  assistant  assessor  to  the  collector  of  the  district 
for  payment,  who  shall  thereupon  pay  the  same,  and  when  receipted 
by  the  assistant  assessor  be  allowed  therefor  upon  presentation  to 
the  Commissioner  of  Internal  Revenue.  Where  any  account  so  trans- 
mitted to  the  assessor  shall  be  objected  to,  in  whole  or  in  part,  the 
assistant  assessor  may  appeal  to  the  Commissioner  of  Internal  Rev- 
enue, whose  decision  on  the  case  shall  be  final ; and  should  it  appear 
at  any  time  that  auy  ssessor  has  willfully  and  corruptly  approved 
any  account  as  aforesaid,  allowing  any  assistant  assessor  a sum  larger 
than  was  due  according  to  law,  it  shall  be  the  duty  of  the  Commis- 
sioner of  Internal  Revenue,  upon  proper  proof  thereof,  to  deduct  the 
sum  so  allowed  from  any  pay  which  may  be  due  to  such  assessor;  or 
the  Commissioner  as  aforesaid  may  direct  a suit  to  be  brought  in  any 
court  of  competent  jurisdiction  against  the  assessor  or  assistant  as- 
sessor in  default,  for  the  recovery  of  the  amount  willfully  and  cor- 
ruptly allowed,  as  hereinbefore  mentioned. 

Sec.  24.  And  be  it  farther  enacted,  That  if  any  person  or  persona 
shall  knowingly  exercise  or  carry  on  any  trade  or  business,  for  tha 
exercising  or- carrying  on  of  which  trade  or  business  a license  is  re- 


08 


THE  NATIONAL  TAX  LAW. 


quired,  without  taking  out  such  license  as  is  in  that  behalf  required, 
he,  she,  or  they  shall  for  every  such  offense,  upon  conviction  thereof, 
in  lieu  of  or  in  addition  to  other  penalties  now  imposed  by  law,  at  the 
discretion  of  the  court,  be  subject  to  imprisonment  for  a term  not 
exceeding  two  years. 

Sec.  25.  And  be  it  further  enacted.  That  no  auctioneer  shall  be  au- 
thorized, by  virtue  of  his  license  as  such  auctioneer,  to  sell  any  good* 
or  other  property  in  any  other  district  than  that  in  which  the  license 
shall  have  been  granted  ; but  lawyers,  physicians,  surgeons,  or  den- 
tists, having  taken  out  a license  as  such,  shall  not  be  required  to  take 
out  any  additional  license  in  consequence  of  practicing  their  profes- 
sion within  or  beyond  the  limits  of  the  district  where  licensed. 

Sec.  26.  And  be' it  further  enacted.  That,  upon  the  removal  of  any 
person  or  persons  from  the  house  or  premises  at  which  he,  she,  or 
they  were  authorized  by  license  to  exercise  or  carry  on  any  trade  or 
business  mentioned  in  such  license,  and  authorized  by  the  act  to 
which  this  act  is  an  amendment,  it  shall  and  may  be  lawful  for  the  per- 
son or  persons  authorized  to  grant  licenses  to  authorize  and  empower, 
by  indorsement  on  such  license  or  otherwise,  as  the  Commissioner  of 
Internal  Revenue  shall  direct,  the  person  or  persons  so  removing,  as 
aforesaid,  to  any  other  place,  to  carry  on  the  trade  or  business  speci- 
fied in  such  license  at  the  place  to  which  such  person  or  persons  may 
have  removed,  for  or  during  the  residue  of  the  term  for  which  such 
license  was  originally  granted,  without  taking  out  any  fresh  license 
or  payment  of  any  additional  duty  or  any  fee  thereupon  for  the  resi- 
due of  such  term,  and  until  the  expiration  thereof:  Provided  ahcaye. 
That  a fresh  entry  of  the  premises  at  which  such  trade  or  business 
shali  continue  to  be  so  exercised  or  carried  on,  as  aforesaid,  shall 
thereupon  be  made  by  and  in  the  name  or  names  of  the  person  or  per- 
sons to  whom  such  authority,  as  aforesaid,  shall  be  granted. 

Sec.  27.  And.  be  it  further  enacted.  That  any  person  who  shall  offer 
for  sale,  after  the  30th  September,  1863,  any  of  the  articles  named  in 
Schedule  C of  the  act  to  which  this  act  is  an  amendment,  whether  the 
articles  so  offered  are  imported,  or  are  of  foreigu  or  domestic  manu- 
facture, shall  be  deemed  the  manufacturer  thereof,  and  subject  to  all 
the  duties,  liabilities,  and  penalties  in  said  act  imposed  in  regard  to 
the  sale  of  such  articles  without  the  use  of  the  proper  stamp  or  stamps, 
as  in  said  act  is  required. 

Sec.  28.  And  be  It  further  enacted.  That  all  medicines,  preparations, 
compositions,  perfumery,  and  cosmetics,  intended  for  exportation,  as 
provided  for  in  section  109  of  the  act  to  which  this  act  is  an  amend- 
ment, in  order  to  be  manufactured  and  sold  or  removed,  without  being 
charged  with  duty,  and  without  having  a stamp  affixed  thereto,  may, 
under  such  rules  and  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe,  be  made  and  manufactured  in  warehouses  known  and 
designated  in  Treasury  regulations  as  bonded  warehouses,  class  two  : 
Provided  such  manufacturer  shall  first  give  satisfactory  bonds  to  the 
Collector  of  Internal  Revenue  for  the  faithful  observance  of  the  rules 
and  regulations  herein  provided  for,  in  amount  not  less  than  half  re- 
quired by  the  regulations  of  the  Secretary  of  the  Treasury  from  per- 
sons allowed  bonded  warehouses,  class  two.  Such  goods,  when  manu- 
factured in  such  warehouses,  may  be  removed  for  exportation,  under 
the  direction  of  the  revenue  officer  having  charge  thereof,  without 
being  charged  with  duty  and  without  having  a stamp  affixed  thereto. 
Any  manufacturer  of  the  articles  aforesaid,  or  of  any  of  them,  having 
such  bonded  warehouse  as  aforesaid,  shall  be  at  liberty,  under  such 
rules  and  regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 


AMENDED  ACT. 


9J 


to  convey  therein  any  materials  to  be  used  in  such  manufacture  which 
are  allowed  by  the  provisions  of  the  said  act  to  be  exported  free  from 
tax  or  duty,  as  well  as  the  necessary  materials,  implements,  packages, 
vessels,  brands,  and  labels  for  the  preparation,  putting  up,  and  export 
of  the  said  manufactured  articles ; and  every  article  so  used  shall  be 
exempt  from  stamp  aud  excise  duty.  Articles  and  materials  so  to  be 
used  may  be  transferred  from  any  bonded  warehouse  in  which  the 
same  may  be,  under  such  regulations  as  the  Secretary  of  the  Treasury 
may  prescribe,  into  auy  bonded  warehouse,  class  two,  in  which  such 
manufacture  may  be  conducted,  aud  may  be  used  in  such  manufacture, 
and,  when  so  used,  shall  be  exempt  from  stamp  and  excise  duty ; aud 
the  receipt  of  the  officer  of  the  revenue  in  charge  shall  be  received  as 
a voucher  for  the  manufacture  of  such  articles.  Any  materials  im- 
ported into  the  United  States  may,  under  such  rules  as  the  Secretary 
of  the  Treasury  may  prescribe,  aud  under  the  direction  of  the  pro- 
per officer  of  the  customs,  be  removed  in  original  packages  from  on 
shipboard,  or  from  the  bonded  warehouses  in  which  the  same  may  be, 
into  the  bonded  warehouse,  class  two,  in  which  such  manufacture  may 
be  carried  on,  for  the  purpose  of  being  used  in  such  manufacture, 
without  payment  of  duties  thereon,  and  may  there  be  used  in  such 
manufacture.  No  article  so  removed,  nor  auy  article  manufactured  in 
said  bonded  warehouse,  class  two,  shall  be  taken  therefrom  except 
for  exportation,  under  the  direction  of  the  proper  officer  of  the  cus- 
toms having  charge  thereof,  whose  certificate,  describing  the  articles 
by  their  marks,  dr  otherwise,  the  quantity,  the  date  of  importation, 
and  name  of  vessel,  with  such  additional  particulars  as  may  from 
time  to  time  be  required,  shall  be  received  by  the  collector  of  cus- 
toms in  cancellation  of  the  bonds,  or  return  of  the  amount  of  foreign 
import  duties.  All  labor  performed  and  services  rendered  under 
these  regulations  shall  be  under  the  supervision  of  an  officer  of  the 
customs,  and  at  the  expense  of  the  manufacturer. 

Sec.  29.  And  be  it  farther  enacted , That  spokes,  hubs,  felloes,  grind- 
stones, coke,  silver  bullion  rolled  or  prepared  for  platers’  use  exclu- 
sively ; materials  for  the  manufacture  of  hoop-skirts  exclusively,  and 
unfitted  for  other  use  (such  as  steel  wire,  rolled,  tempered  or  covered, 
cut  tapes  and  small  wares  for  joining  hoops  together);  spindles  and 
castings  of  all  descriptions,  where  made  exclusively  for  instruments, 
articles  or  machinery  upon  which  duties  are  assessed  and  paid,  shall 
be  exempt  from  duty  ; and  all  goods,  wares  and  merchandise,  and 
articles  made  or  manufactured  from  materials  which  have  been  sub- 
ject to,  and  upon  which  internal  duties  have  been  actually  paid,  or 
materials  imported  upon  which  duties  have  been  paid,  or  upon  which 
no  duties  are  imposed  by  law,  where  the  increased  value  of  such 
goods,  wares  and  merchandise,  and  articles  so  made  and  manufactured, 
shall  not  exceed  the  amount  of  5 per  centum  ad  valorem,  shall  be  and 
hereby  are  exempt  from  duty. 

Sec.  30.  And  be  it  further  enacted , That  on  all  cloths  of  silk,  cotton, 
or  Other  material,  dyed,  printed,  bleached,  manufactured,  or  prepared 
into  other  fabrics,  which  were  removed  from  the  place  of  manufacture, 
prior  to  the  1st  of  September,  1862,  or  which  have  been  or  shall  be 
imported,  the  duty  or  tax  of  three  per  centum  shall  be  assessed  only 
upon  the  increased  value  thereof:  Provided,  further.  That  whenever 
the  duty  has  been  assessed,  or  assessed  and  collected  at  the  full  value 
thereof  upon  cloths  of  silk,  cotton,  or  other  material  manufactured 
and  removed  from  the  place  of  manufacture  prior  to  the  1st  of  Sep- 
tember, 1862,  or  which  were  imported  prior  to  the  passage  of  this  act, 
and  which  have  been  dyed,  printed,  bleached,  manufactured,  or  other- 


100 


THE  NATIONAL  TAX  LAW 


wise  prepared  into  other  fabrics  since"  the  said  1st  of  September,  1862, 
the  Commissioner  of  Internal  Revenue,  subject  to  the  regulation  of 
the  Secretary  of  the  Treasury,  shall  be  and  he  hereby  is  authorized 
and  directed  to  remit,  refund,  and  pay  back  such  proportion  of  said 
duties  as  were  assessed  upon  the  value  of  such  cloths  before  the  same 
were  so  dyed,  printed,  bleached,  manufactured,  or  otherwise  prepared. 

Sec.  31.  And  be  it  further  enacted , That  the  Commissioner  of  In- 
ternal Revenue,  subject  to  the  regulations  of  the  Secretary  of  the 
Treasury,  shall  be  aud  hereby  is  authorized  to  remit,  refund,  "and  pav 
back  all  duties  erroneously  or  illegally  assessed  or  collected,  and  ail 
judgments  or  sums  of  money  recovered  in  any  court  against  any 
collector  or  deputy  collector  for  any  duties  or  licenses  paid  under 
protest. 

Sec.  32.  And  be  it  further  enacted,  That  manufacturers  of  lard  oil, 
lubricating  oil,  and  linseed  oil  shall  be  subject  to  the  provisions  of  the 
act  to  which  this  is  an  amendment,  relating  to  distillers  of  spirituous 
liquors,  and  designed  for  the  purpose  of  ascertaining  the  quantity 
produced,  so  far  as  the  same  may,  in  the  judgment  of  the  Commis- 
sioner of  Internal  Revenue,  and  under  regulations  to  be  prescribed 
by  him,  be  deemed  necessary. 

Sec.  33.  And  be  it  further  enacted,  That  the  provisions  of  the  act  to 
which  this  act  is  an  amendment,  in  relation  to  returns  by  manufac- 
turers and  the  payment  and  collection  of  duties  upon  manufactured 
articles,  enumerated  in  section  75  of  said  act,  shall  be  and  herebv  are 
made  applicable  to  the  producers  of  articles  which  are  also  mentioned 
in  said  section,  aud  on  which  taxes  are  levied. 

Sec.  34.  Aud  be  it  further  enacted.  That  there  shall  be  designated  by 
the  collector  in  every  district  where  the  same  may  be  necessary  one 
or  more  inspectors  of  manufactured  tobacco,  who  shall  take  an  oath 
faithfully  to  perform  their  duties  in  such  form  as  the  Commissioner 
of  Internal  Revenue  shall  prescribe,  aud  who  shall  be  entitled  to  re- 
ceive such  fees  as  may  be  fixed  and  prescribed  by  said  Commissioner. 
And  all  manufactured  tobacco  shall,  before  the  same  is  used  or  re- 
moved for  consumption  or  sale,  be  inspected  aud  weighed  by  an  in- 
spector, designated  as  aforesaid,  who  shall  mark  upon  the’  box  or 
other  package  containing  such  tobacco,  in  a manner  to  be  prescribed 
by  said  Commissioner,  the  quality  aud  weight  of  the  contents  of  such 
package,  with  the  date  of  inspection  and  the  name  of  the  inspector. 
The  fees  of  such  inspector  shall  in  all  cases  be  paid  by  the  owner  of 
the  tobacco  so  inspected  and  weighed.  The  penalties  for  the  fraudu- 
lent marking  of  any  package  of  tobacco,  and  for  any  fraudulent  at- 
tempt to  evade  the  duties  on  tobacco,  so  inspected,  by  changing  in  anv 
manner  the  package  or  the  marks  thereon,  shall  be  the  same  as  are 
provided  in  relation  to  distilled  spirits  by  existing  laws.  That  manu- 
factured tobacco  may  be  removed  from  the  place  of  manufacture  for 
the  purpose  of  being  exported,  after  the  quantity  andqualitv  to  be  so 
removed  shall  have  been  ascertained  by  inspection,  according  to  the 
provisions  of  this  act,  upon  and  with  the  written  permission  of'the 
collector  or  deputy  collector  of  the  district,  without  payment  of  the 
duties  thereon  previous  to  such  removal,  the  owifer  thereof  having 
given  bond  to  the  United  States,  with  sufficient  sureties,  in  the  man- 
ner and  form  and  under  regulations  to  be  prescribed  by  the  Commis- 
sioner of  Internal  Revenue,  and  in  at  least  double  the  amount  of  said 
duties,  to  export  the  said  manufactured  tobacco  or  pay  the  duties 
thereon  within  such  time  as  may  be  stated  in  the  bond  ; and  all  the 
provisions  relative  to  the  exportation  of  distilled  spirits  in  bond,  con- 
tained in  the  act  to  which  this  is  an  amendment,  as  far  as  the  same 


AMENDED  ACT. 


101 


• 

may  be  applicable,  shall  be  applied  to  the  exportation  of  tobacco  in 
bond  : Provided,  however.  That  nothing  herein  contained  shali  be  con- 
sidered to  apply  to  snuff,  fine-cut  tobacco,  or  cigars. 

Sec.  35.  And  be  it  further  enacted.  That  the  evidence  of  exportation 
to  entitle  to  benefit  of  drawback  uuderthe  act  to  provide  internal  rev- 
enue to  which  this  act  is  an  amendment,  and  the  rules  and  regula- 
tions pertaining  thereto,  shall  be  the  same  as  those  which  are  now  or 
may  be  required  to  entitle  the  exporter  to  benefit  of  drawback  under 
the  acts  relating  to  drawbacks  of  duties  on  imports,  with  such  other 
rules  and  regulations  as  the  Secretary  of  the  Treasury  may  prescribe  ; 
that  the  bureau  in  charge  of  exports  for  the  benefit  of  drawback 
under  the  acts  as  aforesaid  at  the  port  of  New  York  (and  at  such  other 
ports  as  the  Secretary  of  the  Treasury  may  designate)  shall  have 
charge  of  the  same  under  the  act  to  which  this  act  is  an  amendment ; 
that  the  head  of  such  bureau  shall  be  invested  with  the  authority  and 
receive  the  emoluments  of  a deputy  of  the  collector  of  customs;  and 
that  the  said  bureau  shall,  under  the  direction  of  the  collector  of  the 
customs,  embrace  the  supervision  of  all  exports  entitled  to  remission  of 
duties,  or  to  drawback  of  duties  paid,  under  the  acts  above  mentioned; 
the  ascertaining  and  certifying  such  duties ; the  taking  and  cancella- 
tion of  required  bonds ; the  charge  of  all  export  entry  papers  for 
benefit  of  drawback  and  officers’  returns  thereon,  and  of  certificates 
in  proof  of  the  landing  of  such  exports  abroad  : Provided,  That  noth- 
ing herein  contained  shall  be  construed  to  change  or  modify  the  ex- 
isting mode  of  paying  the  drawbacks  and  debentures  allowed  by  the 
laws  before  referred  to.  - 

Sec.  36.  Ami  be  it  further  enacted,  That  the  Assistant  Treasurer  of 
the  United  States  at  San  Francisco  is  required,  under  such  instructions 
as  the  Commissioner  of  internal  Revenue  shall  prescribe,  to  audit,  al- 
low, and  pay  the  accounts  for  services  of  the  collectors  and  assessors 
of  California,  Oregon  and  Navada  Territory,  subject  to  the  revision  of 
the  said  Commissioner. 

Sec.  37.  And  be  it  further,  enacted,  That  this  act,  except  where  other- 
wise indicated,  shall  take  effect  from  and  after  its  passage,  and  all  acts 
and  parts  of  acts  repugnant  to  the  provisions  of  this  act  be  and  the 
same  are  hereby  repealed : Provided,  that  the  existing  laws  shall  ex- 
tend to  and  be  in  force,  as  modified,  for  the  collection  of  the  duties 
imposed  by  this  act,  for  the  prosecution  and  punishment  of  all  of- 
fenses, and  for  the  recovery,  collection,  distribution,  and  remission  of 
all  fines,  penalties  and  forfeitures,  as  fully  and  effectually  as  if  every 
regulation,  penalty,  forfeiture,  provision,  clause,  matter,  and  thing  to 
that  effect,  in  the  existing  laws  contained,  had  been  inserted  in  and 
re-enacted  by  this  act. 

Sec.  38.  And  be  it  further  enacted.  That  from  and  after  the  date 
when  this  act  takes  effect’ there  shall  be  an  allowance  or  drawback  on 
cordials  and  other  liquors  manufactured  wholly  or  in  part  of  domestic 
spirits,  on  which  a duty  shall  have  been  paid  equal  in  amount  to  the  duty 
paid  on  such  spirits  when  exported,  with  such  deduction  as  the  Secre- 
tary of  the  Treasury  may  think  reasonable,  not  exceeding  five  per  cent- 
um of  the  amoun  t of  duty  so  paid,  the  amount  to  be  ascertained  in  the 
manner  and  under  the  regulations  prescribed  in  Section  116  of  the  act 
to  which  this  is  additional,  and  the  same  to  be  subject  to  all  the  provi- 
sions of  said  section  applicable  thereto  : Provided,  That  no  such  allow- 
ance shall  be  made  unless  the  value'of  the  spirits  used  in  such  manufac- 
ture shall  eseeed  oue-half  of  the  whole  value  of  the  article  manufac. 
tured  as  aforesaid. 

Approved,  March  3, 1863. 


103 


THE  NATIONAL  TAX  LAW. 


SCHEDULES. 


[These  schedules  are  made  to  represent  the  law  as  it  now  is,  combining 
the  provisions  of  the  amended  act  with  so  much  of  the  first  law  as  remains 
unmodified  and  in  force.] 

SCHEDULE  A. 


TAX  ON  CARRIAGES,  YACHTS,  BILLIARD-TABLES  AND  PLATE. 
Carriage,  gig,  chaise,  phaeton,  wagon,  buggy-wagon,  carryall,  rockaway, 
or  other  like  carriage,  the  body  of  which  rests  upon  "springs  of  any 
description,  kept  for  use,  or  for  hire,  or  for  passengers,  and  which  shall 
not  be  exclusively  employed  in  husbandry  or  for  the  transportation  of 
merchandise,  and  valued  at  $75  or  over,  including  the  harness  used 

therewith,  when  drawn  by  one  horse $1 

Carriages  of  like  description  drawn  by  two  horses,  and  any  coach,  hack- 
ney-coach, omnibus,  or  four-wheel  carriage,  the  body  of  which  rests 
upon  springs  of  any  description,  which  maybe  kept  "for  use,  for  hire, 
or  for  passengers,  and  which  shall  not  be  exclusively  employed  in  hus- 
bandry or  for  the  transportation  of  merchandise,  valued  at  $75,  and  not 
exceeding  $200,  including  the  harness  used  therewith,  drawn  by  two 

horses  or  more ....$2 

Carriages  of  like  description,  when  valued  above  $200,  and  not  exceed- 
ing $000 $5 

Carriages  of  like  description,  valued  above  $000 $10 

Pleasure  or  racing  vessels,  known  as  yachts,  whether  by  sail  or  steam, 

under  the  value  of  $600 $5 

Yachts  valued  above  $000,  and  not  exceeding  $1,000 $10 

And  for  each  additional  $1,000  in  value  of  said  yachts $10 

Billiard-tables,  kept  for  use $10 

Plate  of  gold,  kept  for  use,  per  ounce  troy 50  cents 

Plate  of  silver,  kept  for  use,  per  ounce  troy .3  cents 

Provided,  That  silver  spoons  or  plate  of  silver,  to  an  amount  not  exceed- 
ing 40  ounces  as  aforesaid,  belonging  to  any  one  person,  shall  be  exempt 
from  duty.  Plate  belonging  to  religious  societies  is,  also,  exempt. 


SCHEDULE  B. 

STAMP  DUTIES  ON  CONTRACTS,  BILLS  OP  EXCHANGE,  ETC. 
Agreement  or  contract,  other  than  those  specified  in  this  schedule  ; 
any  appraisement  of  value  or  damage,  or  for  any  other  purpose : for 
every  sheet  or  piece  of  paper  upon  which  either’of  the  same  shall  be 

written 5 cents 

Agreements  for  the  hire,  use.  or  rent  of  any  land-tenement,  or  portion 
thereof  if  for  a period  of  time  not  exceeding  three  vears,  stamp 

duty 50  cents 

Do.,  do.,  if  for  a period  of  time  exceeding  three  years,  stamp  duty $1 

Applications  for  bounties,  stamp  duty ", . None 

Do.,  for  arrears  of  pay,  stamp  duty None 

Do.,  for  pensions,  stamp  duty ISnue 

Appraisements  of  value  or  damage,  on  each  a stamp  duty  of 5 cents 

Assignment  of  mortgage,  stamp  duty  same' as  on  the  original  instrument. 
Do.,  of  leases,  do.,  do. 

Do.,  of  policies  of  insurances,  do.,  do. 

Bill  of  exchange  (inland),  toft,  or  order  for  the  payment  of  any  sum  of 
money"  exceeding  $20,  otherwise  flEfh  at  sight  or"  on  demand."  and  any 
promissory  note,  shall  have  a stamp  or  stamps  affixed  thereon  denoting 
a duty,  upoD  every  sum  of  $200  or  any  fractional  part  thereof,  if  payable 


SCHEDULES. 


103 


on  demand  or  at  any  time  not  exceeding  33  days,  including  the  grace, 

from  the  date  or  sight . .1  cent 

Bill  of  exchange,  do.,  if  payable  at  any  time  not  less  than  33  days,  as 
aforesaid,  and  not  exceeding  63  days,  including  the  grace,  from  date 

or  sight . 2 cents 

Bo.,  if  "payable  at  any  time  not  less  than  63  days,  as  aforesaid,  and  not 

exceeding  93  days,  including  the  grace,  from  date  or  sight 3 cents 

Do.,  if  payable  at  any  time  not  less  than  93  days,  as  aforesaid,  and  not 

exceeding  four  months  from  date,  or  sight  and'  grace 4 cents 

Do.,  if  payable  at  any  time  not  less  than  four  months,  as  aforesaid,  and 

not  exceeding  six  months  from  date,  or  sight  and  grace 6 cents 

Do.,  if  payable  at  any  tfme  exceeding  six  months  from  date  or  sight  and 

grace 10  cents 

Bills  of  exchange  (foreign)  drawn  in,  but  payable  out  of  the  United  States, 
if  drawn  singly  or  if  drawn  otherwise  than  in  sets  of  more  than  one, 
according  to  "the  custom  of  merchants  and  bankers,  same  as  bill  of 
exchange  (inland). 

Do.,  do.,  if  drawn  in  sets  of  three  or  more,  for  every  bill  of  each  set.  where 
the  sum  made  payable  shall  not  exceed  $150,  or  the  equivalent  thereof 

in  any  foreign  currency 3 cents 

Do.,  do.,  above  $15h  and  not  above  $250 5 cents 

Do.,  do.,  above  $2ou  and  not  above  $500 10  cents 

Do.,  do.,  above  $500  and  not  above  $1.000 .' 15  cents 

Do.,  do.,  above  $1,000  and  not  above  $1.500 20  cents 

Do.,  do.,  above  $1,500  and  not  above  $2.250 30  cents 

Do.,  do.,  above  $2,250  and  not  above  $3,500 50  cents 

Do.,  do.,  above  $3,500  and  not  above  $5,000 70  cents 

Do.,  do.,  above  $5,000  and  not  above  $7,500 $1 

Do.,  do.  i or  every  $2,500  or  part  thereof,  in  excess  of  $7.500 30  cents 

Bills  of  lading  for  any  goods,  merchandise  or  effects  to  be  exported  from 
a y _.t  or  place  in  the  United  States  to  any  foreign  port  or  place,  a stfimp 

- duty  of 10  cents 

Bills  of  sale,  by  which  any  ship  or  vessel,  or  any  part  thereof,  shall  be 
conveyed  to  or  vested  in  any  other  person  or  persons,  when  the  consid- 
eration shall  not  exceed  $500,  stamp  duty 25  cents 

Do.,  do.,  do.,  when  the  consideration  exceeds  $500  and  does  not  exceed 

$1,000,  stamp  duty 50  cents 

Do.,  do.,  do.,  for  each  and  every  additional  amount  of  $1,000,  or  any  frac- 
tional part  thereof,  in  excess' of  $1,000 : 50  cents 

Bond  or  note  secured  by  a mortgage,  but  one  stamp  shall  be  required  on 
such  papers : Provided,  that  the  stamp  duty  placed  thereon  is  the  largest 
rate  required  for  such  instruments  or  either  of  them. 

Bonds  indemnifying  any  person  who  shall  have  become  bound  or  engaged 
as  surety  for  the  payment  of  any  sum  of  money,  or  for  the  due  execution 
or  performance  of  the  duties  of  any  office,  and  to  administer  money 

received  by  virtue  thereof,  a stamp  duty  of 50  cents 

Do.,  of  any  description  other  than  such  as  are  required  in  legal  proceed 

ings  and  such  as  are  not  otherwise  charged,  a stamp  duty  of 25  cents 

Bounties,  applications  for,  stamp  duty None 

Do.,  or  indemnity  awarded  for  depredations  and  injuries  by  certain  bands 

of  Sioux  Indians,  applications  for,  stamp  duty None 

Certificates  of  stock  in  any  incorporated  company,  stamp  duty  on 

each 25  cents 

Certificate  of  profits,  or  any  certificate  or  memorandums  showing  an 
interest  in  the  property  or  accumulations  of  any  incorporated  company, 

if  for  not  less  than  $10  and  not  exceeding  $50,  stamp  duty 10  cents 

Do.,  do.,  for  a sum  exceeding  $50 25  cents 

Certificate — Any  certificate  of  damage,  and  all  other  certificates  or  docu- 
ments issued  by  any  Port  Warden,  Marine  Surveyor  or  other  person 

acting  as  such,  stamp  duty 25  cents 

Certificate  of  deposit  of  any  sum  of  money  in  any  bank  or  trust  company, 
or  with  any  banker  or  person  acting  as  such,  if  for  a sum  not  exceeding 

$100,  a stamp  duty 2 cent! 

Do.,  if  for  a sum  exceeding  $100,  stamp  duty 5 centi 


104 


THE  NATIONAL  TAX  LAW. 


Certificates  of  measurement,  stamp  duty Non* 

Certificates  of  profit,  stamp  duty /dv-C  n , • Non* 

Certificates  of  weight.,  stamp  duty ' None 

Certificate  of  any  other  description  than  those  specified  in  Schedule 

B,  a stamp  duty  of 5 cents 

Charter  Party — Contract  of  agreement  for  the  charter  of  any  ship,  or 
vessel  or  steamer,  or  any  letter,  or  memorandum,  or  other  writing  be- 
tween the  captain,  master,  or  owner,  or  person  acting  as  agent  of  any 
ship  or  vessel,  or  steamer,  and  any  other  person  or  persons,  for  or  relat- 
ing to  the  freight  or  charter  of  such  ship,  or  vessel,  or  steamer,  if  the 
registered  tunna^e  of  such  ship,  or  vessel,  or  steamer,  does  not  exceed 

150  tuns,  stamp  duty ; '...$1 

Do.,  do.,  exceeding  150  tuns  and  not  exceeding 300  tuns §3 

Do.,  do.,  exceeding  300  tuns  and  not  exceeding  000  tuns,  stamp  duty. $5 

Do.,  do.,  exceeding  600  tuns,  stamp  duty \$10 

Checks  drawn  upon  any  bank,  trust  company,  or  any  person  or  persons, 
"companies  or  corporations  for  the  payment  of  money,  exceeding  $20  at 

.sight  or  on  demand ! 2 cents 

Clearance!  stamp  duty 25  cents 

Consumption  entry  at  any  custom-house,  not  exceeding  $1  in  value,  stamp 

duty 25  cents 

Do.,  do., exceeding  $100  and  not  exceeding  $500 50  cents 

Do.,  do.,  exceeding  $500  in  value $1 

Contracts,  for  each  sheet  or  piece  of  paper  on  which  written,  stamp 

duty 5 cents 

Do.,  for  the  hire,  use,  or  rent  of  any  land,  tenement  or  portion  thereof, 
under  a period  of  time  not  exceeding  three  years,  stamp  duty... 50  cents 

Do.,  do.,  for  a period  of  time  exceeding  three  years $1 

Contracts,  brokers’  note,  or  memorandum  of  sale  of  any  goods  or  mer- 
chandise, stocks,  bonds,  exchange,  notes  of  hand,  real  estate,  or  prop- 
erty of  any  kind  or  description,  issued  by  brokers,  or  persons  acting  as 

such,  stamp  duty 10  cents 

Conveyance,  deed,  instrument,  or  writing,  whereby  any  lands,  tenements, 
or  other  realty,  sold,  shall  be  granted."  leased,  assigned,  transferred,  or 
otherwise  conveyed  to  or  vested  in  the  purchaser  or  purchasers,  or  to 
any  person  or  persons,  by  his.  her  or  their  direction,  when  the  value 

exceeds  $100  and  does  not  exceed  $500 50c 

Do.,  do.,  exceeding  $500,  and  does  not  exceed  $1009 $1 

Do.,  do.,  when  the  value  exceeds  $1,000  and  does  not  exceed  $2,500 $2 

Do.,  exceeding  $2,500  and  not  exceeding  $5,000 $5 

Do.,  exceeding  $5,000  and  not  exceeding  $10.000 $10 

Do.,  exceeding  $10,000  and  not  exceeding  $20,000 $20 

Do.,  for  every  additional  $10,000,  or  fractional  part  in  excess  of  $20,- 

000 $20 

Do.,  none  to  pay  more  than  $1,000  duty. 

Deeds,  whereby  any  lands,  tenements,  or  other  things  sold,  shall  be 
granted,  leased,  assigned,  transferred,  or  otherwise  conveyed  to  or 
vested  in  the  purchaser  or  purchasers,  or  to  any  person  or  persons  by 

his,  her,  or  their  direction,  stamp  duty ...Same  as  conveyance. 

Deeds  and  other  instruments  in  writing,  having  the  fact  of  their  acknowl- 
edgment. or  any  certificate  showing  that  the  acknowledgment  has  been 
made  before  the  proper  officer  or  in  due  form  thereon"  certified,  shall 
not,  in  consequence  of  such  certificate,  be  subject  to  an  additional  stamp 
duty. 

Deed,  none  to  pay  a stamp  duty  of  more  than $1  000 

Deposit  notes  to  Mutual  Insurance  Companies,  stamp  duty Nine 

Dispatch,  telegraphic,  when  the  charge  of  the  first  ten ‘words  does  not 

exceed  20  cents,  stamp  djity 1 cent 

Do.,  when  it  exceeds  20  cents 3 cents 

Documents  drawn  or  made  in  foreign  countries,  if  used  in  the  United 
States,  pay  the  same  duty  or  duties  in  stamps  as  if  made  or  drawn 
here. 

Draft,  drawn  upon  any  bank,  trust  company,  or  any  person  or  persons, 
companies,  or  corporations,  for  the  payment  of  money  at  sight  or  on 
demand,  same  as  “ Bill  of  Exchange.” 


SCHEDULES. 


105 


Entry  -of  any  goods,  wares,  or  merchandise,  at  any  custom-house,  for 

warehousing,  not  exceeding  $1  in  value,  stamp  duty 25  cents 

Do.,  do.,  exceeding  $1.  and  not  exceeding  §5 50  cents 

Do.,  do.,  exceeding  §5  in  value §1 

Entry  for  the  withdrawal  of  any  goods,  wates,  or  merchandise  from 

bonded  warehouse,  stamp  duty 50  cents 

Instruments  of  attorney,  made  in  foreign  countries,  same  stamp  duty  as 
if  made  in  the  United  Slates. 

Insurance  Companies.  Mutual,  deposit  notes  to,  stamp  duty None 

Insurance  policies  of  any  kind,  on  which  there  is  a premium  not  exceed 

iug  §10,  stamp  duty 10  cents 

Insurance  ■ — Policies  of  insurance,  or  other  instrument  by  whatever 
name  the  same  shall  be  called,  whereby  any  insurance  shall  be  made  or 
renewed,  marine  or  inland,  upon  property  of  any  description,  whether 
against  perils  by  the  sea  or  by  tire,  or  other  peril  of  any  kind,  made  by 
any  insurance  company  or  its  agents  or  by  any  other  company  or  per 

son,  stamp  duty .• 25  cents 

Insurance,  ticket's  or  contracts  of,  when  limited  to  fatal  or  non-fatal  injury 
to  persons  while  traveling,  are  not  required  to  pay  a stamp  duty. 
Insurance  policies,  assignment  of,  see  “ Assignment.” 

Insurance  policy,  or  renewal,  see  '“Policy  of  Insurance.” 

Lease,  for  the  hire,  nse,  or  rent  of  any  land,  tenement,  or  portion  thereof, 
if  for  a period  of  time  not  exceeding  three  years,  stamp  duty.. 50  cents 

Do.,  do.,  for  a period  of  time  exceeding  three  years,  stamp  duty §1 

Leases,  assignment  of,  see  “Assignment.” 

Legal  documents,  writ,  or  other  original  process  commenced  in  any  court 

of  law  or  equity,  6tamp  duty 50  cents 

Letters  of  credit  (see  Bills  of  Exchange,  foreign). 

Letters  of  Administration — Where  the  estate  and  effects  for  or  in  respect 
of  which  such  letters  of  administration  applied  for  shall  be  sworn  or 

declared  not  to  exceed  the  value  of  $2,500,  stamp  duty 50  cents 

Do.,  do.,  to  exceed  $2,500,  and  not  exceeding  $5.000 $1 

Do.,  do.,  to  exceed  $5,000,  and  not  exceeding  $20.000 $3 

Do.,  do.,  to  exceed  $20,000,  and  not  exceeding  $50,000 $5 

Do.,  do.,  to  exceed  $50,000.  and  not  exceeding  $100,000 $10 

Do.,  do.,  exceeding  $100,000.  and  not  exceeding  $150,000 §20 

Do.,  do.,  for  every  additional  $50,000  or  part  thereof $10 

Lottery  tickets,  on  each  offered  for  sale  without  a stamp,  penalty..  ..§50 
Lottery  tickets,  when  they,  or  any  fraction  of  them,  shall  not  exceed  the 

retail  price  of  $1 50  cents 

Do.,  do.,  exceeding  $1,  for  every  dollar  or  fraction 50  cents 

Manifest  of  the  cargo  of  any  ship,  vessel  or  steamer,  for  a foreign  port, 
if  the  registered  tonnage  of  such  ship,  vessel  or  steam’er  does  not  ex- 
ceed 300  tuns,  stamp  duty $1 

Do.,  do.,  exceeding  300  tuns,  and  not  exceeding  600  tuns $3 

Do.,  do.,  exceeding  600  tuns $5 

Marine  protest,  stamp  duty 25  cents 

Measurement,  certificate  of,  stamp  duty None 

Mortgage — Any,  or  personal  bond  for  the  payment  of.money,  or  as  secu- 
rity for  the  payment  of  any  definite  or  certain  sum  of  money,  shall  have 
a stamp  or  stamps  affixed  thereon  denoting  a duty  upon  every  sum  of 

$200,  or  any  fractional  part  thereof,  of ' 10  cents 

Mortgage — None  shall  be  required  to  pay  a stamp  duty  of  more  than 
$1,000. 

Notes,  promissory,  see  “Bill  of  Exchange.” 

Order  lor  the  payment  of  any  sum  of  money  drawn  upon  any  bank,  Trust 
Company,  or  any  person  or  persons,  companies  or  corporations,  at  sight 
or  on  demand,  stamp  duty  same  as  “ Bill  of  Exchange.” 

Pensions,  applications  for,  stamp  duty.. None 

Policies  of  Insurance,  see  “ Insurance.” 

Power  of  attorney  for  the  sale  or  transfer  of  any  scrip,  or  certificate  of 
profits,  or  memorandum,  showing  an  interest  in  the  profits  or  accumula- 
tion of  any  corporation  or  association,  for  a sum  less  than  $50.  .10  cents 
Power  of  attorney  for  the  sale  or  transfer  of  any  stock,  bonds,  or  scrip, 


306 


THE  NATIONAL  TAX  LAW. 


or  for  the  collection  of  any  dividend,  or  interest  theieon,  stamp 

duty 23  cenls 

Power  of  attorney  or  prosy  for  voting  at  any  election  for  officers  of  any 
incorporated  company  or  society,  except  charitable,  religious,  literary 

and  cemetary  societies,  stamp  dnty .10  cents 

Power  of  attorney  to  sell  and  convey  real  estate,  or  to  rent  or  lease  the 
same,  or  to  perform  any  and  all  other  acts  not  specified,  stamp  duty  .si 

Power  of  attorney  to  receive  or  collect  rents,  stamp  duty 25  cents 

Potver  of  attorney  made  in  any  foreign  country,  same  stamp  duty  as  if 
made  in  the  United  States. 

Probate  of  will,  where  the  estate  and  effects  for  or  in  respect  of  which 
such  probate  applied  for  shall  be  sworn  or  declared  not  to  exceed  the 

value  of  $2,500,  stamp  duty 50  cents 

Do.,  do.,  to  exceed  $2,500  and  not  exceeding  §5,000 $1 

Do.,  do.,  to  exceed  $5,000  and  not  exceeding  $20,000 §2 

Do.,  do.,  to  exceed  $20,000  and  not  exceeding  §50.000 §5 

Do.,  do.,  to  exceed  $50,000  and  not  exceeding  §100,000 $10 

Do.,  do.,  exceeding  §100,000  and  not  exceeding  $150,000 ..  ..§20 

Do.,  do.,  for  every  additional  $50,000,  or  fractional  part  thereof .§10. 

Promissory  note — Any  memorandum,  check,  receipt,  or  other  written  or 
printed  .evidence  of  an  amount  of  money  to  be  paid  on  demand,  or  at  a 
time  designated,  shall  be  considered  as  a “ Promissory  Note,’'  and  re- 
stamped accordingly.  See  “Billot  Exchange  tlnland).’” 

Protest  of  every  note,  bill  of  exchange,  acceptance,  check,  or  draft, 

stamp  duty 25  cents 

Receipt,  warehouse,  stamp  duty 25  cents 

Receipt  (other  than  charter  party)  for  any  goods,  merchandise  or  effects 
to  be  exported  from  a port  or  place  in  the  United  States  to  any  foreign 

port  or  place,  stamp  duty 10  cents 

Do.,  for  any  goods,  merchandise  or  effects  to  be  carried  from  one  nort  or 
place  in  the  United  States  to  any  other  port  or  place  in  the  "United 
States,  either  by  land  or  water,  except  when  carried  by  an  express 

company  or  carricr„stamp  duty 5 cents 

Telegraphic  dispatch,  see  “Dispatch.” 

Ticket,  passage,  by  any  vessel  from  any  port  in  the  United  States  to  a 

foreign  port,  if  less  than  $30  stamp  duty 50  cents 

Do.,  exceeding  $30 $1 

Warehouse  entry,  see  “Entry.” 

Warehouse  receipts,  stamp  duty 25  cents 

Warehouse;  bonded,  or  custom  house,  withdrawal  entry,  stamp  du- 
ty  50  cents 

Writ,  each,  stamp  duty 50  cents 

SCHEDULE  C.* 


STAMP  DUTIES  ON  MEDICINAL  PREPARATIONS,  PERFUMERT,  ETC. 

Medicines  or  Preparations— For  and  upon  every  packet,  box.  bottle,  pot, 
phial,  or  other  inclosure  containing  any  pills,  powders,  tinctures,  tro- 
ches, or  lozenges,  sirups,  cordialsrbitters,  anodynes,  tonics,  plasters, 
liniments,  salves,  ointments,  pastes,  drops,  waters,  essences,  spirits, 
oils,  or  other  preparations  or  compositions  whatsoever,  made  and  sold, 
or  removed  for  consumption  and  sale,  by  any  person  or  persons,  what- 
ever, wherein  the  person  making  or  preparing  the  same  has,  or  claims 
to  have,  any  private  formula  or  occult  secret  or  art  for  the  making  or 
preparing  the  same,  or  has,  or  claims  to  have  any  exclusive  right  or 
title  to  the  making  or  preparing  the  same,  or  which  are  prepared, 
uttered,  vended,  or'exposed  for  sale  under  any  letters  patent,  or  held 
out  or  recommended  to  the  public  by  the  makers,  venders,  or  proprie- 
tors thereof  as  proprietary  medicines,  or  as  remedies  or  specifics  for 
any  disease,  diseases  or  affections  whatever,  affecting  the  human  or 


*For  the  special  regulations  to  govern  Manufacturers  of  medicines, 
preparations.  &c.,  which  come  under  this  schedule,  see  sections  PS.  99. 
103,  106,  107,  108,  109  of  the  Old  Law,  and  sections  27,  28,  of  the  Amended 
Act. 


SCHEDULES. 


10' 


animal  body  as  follows : where  such  packet,  box,  bottle,  pot,  phial,  or 
other  inclosure,  with  its  contents,  shall  not  exceed  at  the  retail  price  or 


value,  the  sum  of  25  cents,  each,  stamp  duty 1 cent 

Do.,  exceeding  25  cents,  and  not  exceeding  50  cents 2 cents 

Do.,  exceeding  50  cents,  and  not  exceeding  75  cents 3 cents 

Do.,  exceeding  75  cents,  and  not  exceeding  $1 4 cents 

Do.,  exceeding  $1,  for  each  and  every  50  cents,  or  fractional  part  thereof 
over  and  above  SI,  an  additional 2 cents 


Perfumery  and  Cosmetics — For  and  upon  every  packet,  box,  bottle,  pot, 
pliial,  or  other  inclosure.  containing  any  essence,  extract,  toilet  water, 
cosmetic,  hair  oil,  pomade,  hair-dressing,  hair  restorative,  hair  dye, 
tooth-wash,  dentrifice,  tooth  paste,  aromatic  cachous,  or  any  similar 
articles,  by  whatsoever  name  the  same  heretofore  have  been,  now  are, 
or  may  hereafter  be  called,  known,  or  distinguished,  used  or  applied, 
or  to  be  used  or  applied  as  perfumes  or  applications  to  the  hair,  mouth, 
or  skin,  made,  prepared  and  sold,  or  removed  for  consumption  and  sale, 
in  the  United  States,  where  such  packet,  box,  bottle,  pot.  phial,  or  other 
inclosure,  with  its  contents,  shall  nofexceed  at  the  retail  price  or  value 


. the  sum  of  25  cents,  each,  stamp  duty X cent 

Do.,  exceeding  25  cents  and  not  exceeding  50  cents,  stamp  duty 2 cents 

Do.,  exceeding  50  cents  and  not  exceeding  75  cents,  stamp  duty 3 cents 

Do.,  exceeding  75  cents  and  not  exceeding  $1,  stamp  duty 4 cent3 

Do.,  exceeding  $1,  for  each  and  every  50  cents,  or  fractional  part  thereof, 

exceeding  $1,  an  additional  stamp  duty  of 2 cents 

Playing  cards,  per  pack  of  whatever  number,  when  the  price  per  pack 

does  not  exceed  13  cents 1 cent 

Do.,  do.,  over  18  and  not  over  25  cents  per  pack 2 cents 

Do.,  over  25  and  not  over  30  cents  per  pack 3 cents 

Do.,  over  30  and  not  over  36  cents 4 cents 

Do.,  over  36  cents 5 cents 


REGULATIONS  EOR  SUPPLY  AND  USE  OP  DIES,  ETC. 

The  Commissioner  of  Internal  Revenue  has  established  the  following 
regulations  in  regard  to  individual  stamps  for  proprietary  articles  enu- 
merated in  Schedule  C of  the  Excise  law  : 

First.  Every  proprietor  can  furnish  a design  for  a stamp,  which,  if 
approved,  will  be  engraved  by  the  Government  engravers  at  the  cost  of 
the  proprietor. 

Second.  In  such  cases  the  proprietor  will  be  entitled  to  the  discount 
specified  in  the  102d  section  of  the  Excise  law. 

Third.  If  the  designs  do  not  exceed  the  superficial  area,  thirteen-six- 
teenths of  an  inch,  for  the  denomination  of  one  or  two  cent  stamps,  or 
sixty-three  sixty-fourths  of  an  inch  for  the  denomination  of  three  or  four 
cent  stamps,  these  being  the  sizes  established  by  the  office  for  the  above 
specified  denominations,  there  will  be’no  additional  charge  to  purchasers. 
If.  however.  proprietors  desire  to  increase  the  size  of  the  stamps  for  the 
denominations  above  mentioned,  then  an  additional  charge  will  be  made 
for  the  cost  of  paper  and  printing.  This  additional  charge  will  be  ten 
cents  per  thousand  for  stamps  of  three  and  one-eighth  inches  superficial 
area,  and  a proportionate  sum  for  intermediate  sizes. 

Fourth.  Every  stamp  mnst  be  rectangular  in  form. 

Fifth.  All  dies  and  plates  will  be  retained  by,  and  be  under  the  exclu- 
sive’control  of  the  Government. 

Sixth.  The  general  stamp  must  be  canceled  by  writing  thereon  the  ini- 
tials of  the  proprietor  of  the  stamped  article,  and  the  date  of  canceling, 
while  the  private  stamp  must  be  so  affixed  on  the  package,  that  on  open- 
ing the  same  the  stamp  shall  be  effectually  destroyed.  _ 

Seventh.  Where  printing  in  more  than  one  color  is  desired,  the  addi- 
tional expense  must  be  borne  by  the  proprietor. 

Eighth.  Each  stamp  must  bear  the  words,  or  a proper  abbreviation  of 
the  words,  “ United  States  Internal  Revenue,”  and  the  name  of  the  arti- 
cle; also,  in  word  and  figures,  the  denominations  of  the  stamp. 


108 


THE  NATIONAL  TAX  LAW. 


ALPHABETICAL  SUMMARY 


ARTICLES  TAXED  AND  THE  RATES  DEPOSED. 


[Expressly  prepared  for  this  edition.  All  parties  preparing  forms  foi 
the  use  of  the  public  are  strictly  forbidden  its  use  as  “copy.”] 

Page 


64 


45 


&4 


Advertisements  inserted  in  newspapers,  magazines,  reviews,  or  any 

other  publication,  on  gross  receipts.for 3 per  cent 

Do.,  all  receipts  for,  to  the  amount  of  $1.000 Exempt 

Do.,  do.,  by  papers  whose  circulation  does  not  exceed  2,000  copies 

[see  section  88] Exempt 

Agents,  insurance,  for  license $10 

Agreements,  for  stamp  duty  see  Schedule  B. 

Alcohol,  made  or  manufactured  of  spirits  or  materials  upon  which 
the  duties  shall  have  been  paid,  is  not  to  be  considered  a manu- 
facture. 

Ale,  same  as  “ Malt  Liquors.” 

Animal  oils,  per  gallon 2 cents 

Anodynes,  see  Schedule  C. 

Apothecaries  (when  a license  as  wholesale  or  retail  dealer  has  not 

been  taken  out),  for  license  [see  Tax  Law  Decisions] $10 

Do.,  when  sales  do  not  exceed  $1,000 Exempt 

Appraisements  of  value  or  damage,  see  Schedule  B. 

Architects,  see  “ Licenses.”  For  definition  of,  see  Amended  Act, 
“ Licenses.” 

Attorney,  see  Lawyers : also  see  Amended  Act,  “ Licenses.’  ’ 
Auctioneers,  under  which  term  is  included  every  person  whose  busi- 
ness it  is  to  offer  property  for  sale  to  the  highest  or  best  bidder,  for 

license  [see  Amended  Act,  Sec.  25] $2C 

Auction  sales  of  goods,  merchandise,  articles,  and  things,  including 
all  sales  of  stocks,  bonds,  and  other  securities,  on  gross  amount  of 

sales 1-10  of  1 per  cent 

Awnings  made  of  cotton,  flax  or  hemp,  or  of  either  in  parts,  or  of  other 

material 3 per  cent 

Do.,  for  exemption  from  tax,  see  Sec.  29,  Amended  Act. 


Bags,  made  of  cotton,  same  as  “ Awnings  ” 3 per  cent 

Do.,  for  exemption  from  tax,  see  Sec.  29,  Amended  Act. 

Banks,  on  all  dividends  [see  Amended  Act.  Section  14] 3 per  cent 

Bankers,  under  which  term  is  included  every  person  who  keeps  a 
place  of  business  where  credits  are  opened  in  favor  of  any  person, 
firm,  or  corporation,  by  the  deposit  or  collection  of  money  or  cur- 
rency. and  the  same,  or  any  part  thereof,  shall  be  paid-or  remitted 
upon  the  draft,  check,  or  order  of  such  creditor,  but  which  doc  - not 
include  incorporated  banks  or  other  banks  legally  authorized  to 

issue  notes  as  circulation,  for  license $100 

Barks,  brigs,  brigantines,  see  “ Vessels.” 

Barytes,  sulphate  of,  per  100  pounds 10  cents 

Beer,  see  “ Malt  Liquors.”  [Also  see  Amended  Act.  Sec.  12.1 
Bend  leather,  per  pound  [see  Tax  Law  Decisions]  .1  cent  and  5 mills 
* All  stars  affixed  denote  that  reference  is  made  to  the  “ Tax  Law  Decis- 
ions.” 


ALPHABETICAL  SUMMARY. 


109 


Pa  ere 


53 

44 


54 


87 

57 

50 

57 


87 


44 

S7 

50 

57 

* 

59 


56 

57 


* 


84 

85 


Benzoin  and  Naphtha*  ad  valorem 3 per  cent 

Bicarbonate  ol'soda,  per  pound 5 mills 

Billiard  tables  kept  l'or  use,  lor  each  table §10 

Billiard  rooms,  l'or  license  l'or  each  table §5 


Bills  of  exchange,  see  Schedule  B,  page  102. 

Bills  of  lading,  see  Schedule  B. 

Bills  of  sale,  “ 

Binder's  boards,  same  as  “ Paper.” 

Bitters,  same  as  “ Medicines.”  See  Schedule  C. 

Boards  are  not  to  be  considered  as  manufactures. 

Bolts,  iron,  per  ton $3 

Bonds,  auction  sales  of,  on  gross  amounts  of  sales,  1-10  of  1 per  cent 
Bond,  or  bond  and  mortgage,  see  Schedule  B. 

Bone,  manufactures  of,  wholly  or  in  part,  if  not  otherwise  speci- 
fied, ad  valorem 3 per  cent 

Books  are  not  to  be  regarded  as  a manufacture,  or  submitted  to  a rate 
of  duty  as  a manufacture. 

Bottles  containing  medicines,  etc.,  see  Schedule  C. 

Bootmakers,  making  articles  to  order,  as  custom  work,  and  not  for 
sale  generally,  shall,  to  the  amoun  t of  §1,000  be  exempt  from  duty, 
and  for  auy  excess  beyond  the  amount  of  §1,000  shall  pay  a duty 

of -. : 1 per  cent 

Bowling-alleys,  for  each  alley,  duty  for  license §5 

Boxes  containing  medicines,  etc.,  same  as  “ Bottles.” 

Brass,  rolled,  in  rods  or  sheets 1 per  cent 

Brass,  manufactures  of,  if  not  otherwise  specified 3 per  cent 

Bread  and  breadstutl's  not  considered  as  manufactures. 

Bricks  are  not  to  be  considered  a manufacture. 

Bridges,  toll,  on  gross  receipts 3 per  cent 

Brewers,  see  V License.” 

Bristles,  manufactures  of.  not  otherwise  specified 3 per  cent 

Brokers,  auction  sales  by,  of  goods,  wares,  merchandise,  articles,  or 

things,  on  gross  amount  of  sale 1-10  of  1 per  cent 

Brokers,  see  ” License.” 

Building  stone,  not  to  be  considered  a manufacture. 

Bullion  in  the  manufacture  of  silver-ware  is  not  to  be  considered  a 
manufacture : but  as  coin,  See  “Coin.” 

Burning  fluid  is  not  to  be  considered  a manufacture. 

Butter, “not  to  be  considered  a manufacture. 

Builders  and  contractors,  see  “ Licenses.” 

Butchers,  see  “ Licenses.” 


55 


58 

87 

92 

87 

51 


52 

54 
87 

55 


45 


C. 

Calf-skins,  tanned,  each 6 cents 

Do.,  American  patent 5 per  cent 

Calves,  slaughtered,  per  head 5 cents 

Canal  boats,  hereafter  built 2 per  cent 

Canal  Companies,  Iuterest  on  bonds  or  dividends  of 3 per  cent 

Candy,  Sugar,  see  “ Sugar  Candy.” 

Candies,  of  whatever  material  made 3 per  cent 

Cards,  playing,  see  Schedule  C. 

Carriages,  etc  , see  Schedule  A. 

Cassia,  ground,  and  all  imitations  of,  per  pound 1 cent 

Castile  soap,  see  “ Soap.” 

Castings,  cast-iron,  etc.,  see  “Iron.” 

Cattle,  horned,  slaughtered  for  sale,  each 20  cents 

Do.,  do.,  slaughtered  by  any  person  for  his  own  consumption,  not 

exceeding  six Free 

Cattle  brokers,  see  “ Licenses.” 


* Benzoin,  though  a product  of  rock  oil,  is  construed  by  the  Commis- 
sioner to  be  one  ot  the  "manufactures  not  otherwise  provided  for,”  and 
therefore  is  taxed  as  above.  See  the  Tax  Law  Decisions  (Beadle's  Dime 
Edition!  for  the  decision. 


Pag 

65 

57 

52 

44 

40 

81 

55 

52 

51 

52 

42 

52 

53 

52 

S9 

99 

43 

57 

44 

S7 

56 


THE  NATIONAL  TAX  LAW. 


Cement  made  wholly  or  in  part  of  glue,  to  he  sold  in  a liquid  state- 

per  gallon 25  cents 

Certificates  of  stock,  see  Schedule  B. 

Certificate  of  any  kind,  see  Schedule  B. 

Charcoal  is  not  to  be  considered  a manufacture. 

Charter  Party,  see,  Schedule  B,  for  all  chater  and  agreement  duties. 
Charts  are  not  to  be  considered  a manufacture. 

Checks  drawn  upon  any  bank,  etc.,  see  Schedule  B. 

Cheese  is  not  to  be  considereda  manufacture. 

Chemical  preparations,  same  as  “ Jledieines.” 

Chocolate,  prepared,  per  pound 1 cent 

Cigars,  valued  at  not  over  $5  per  1.000,  per  1,000 $1.50 

Do.,  valued  at  over  $5  per  1,000,  and  not  over  $10  per  1,000 $2 

Do.,  valued  at  over  $10,  and  not  over  $20  per  1,000,  per  1,000 $2.50 

' Do.,  valued  at  over  $20  per  1,000,  per  1,000 $3.50 

Circuses,  see  “ Licenses.” 

Claim  agents,  see  "Licenses.” 

Clearance,  see  Schedule  B. 

Clocks 3 per  cent 

Clock  movements,  sold  without  being;  cased 3 per  cent 

Clocks — Any  duties  which  may  have  been  paid  on  clock  movements 
used  for  clocks  or  time-pieces,  upon  which  duties  shad  be  assessed 
or  paid,  shall  be  deducted  from  the  three  per  cent,  tax  on  clocks  and 
time-pieces. 

Cloth,  before  it  has  been  dyed,  printed,  bleached,  or  prepared  in  any 

other  manner 3 per  cent 

Cloths — On  all  cloths  of  silk,  cotton,  or  other  material  dyed,  printed, 
bleached,  manufactured  or  prepared,  which  were  removed  from  the 
place  of  manufacture  prior  to  the  1st  of  September,  1S62,  or  which 
have  been  or  shall  be  imported,  the  duty  or  tax  of  3 per  centum  shall 
be  assessed  only  upon  the  increased  value  thereof:  and,  where  the 
dyeing,  bleachiug,  printing,  or  finishing,  shall  be  done  separately 
from  the  weaving,  knitting,  or  felting,  the  increased  value  shall  be 
declared  for  dyeing,  bleaching,  printing,  or  finishing  only. 

Cloves,  ground  and  all  imitations,  per  pound 1 cent 

Coal,  all  mineral,  except  pea  coal  or  dust  coal,  per  ton 3 1-2  cents 

Coal — All  duties  or  taxes  on  coal  mined  and  delivered  by  coal  opera- 
tors at  the  mines,  on  contracts  made  prior  to  July  1.  1SU2,  shall  be 
paid  by  the  purchaser  thereof-.  - . 

Coal  gas,  see  “ Gas.” 

Coal  oil,  produced  by  the  distillation  of  coal  exclusively , refined,  per 

gallon  [See  page  52] Scents 

Coal  illuminating  oil,  refined,  produced  by  the  distillation  of  coal, 
asphaltum,  shale,  peat,  petroleum  or  rock  oil,  and  all  other  bitu- 
minous substances  used  for  like  purposes,  per  gallon 10  cents 

Coal  oil  distillers,  see  " Licenses.” 

Coal  tar,  produced  in  the  manufacture  of  gas Exempt 

7ocoa,  prepared,  per  pound 1 cent 

'offee,  ground,  per  pound. 3 mills 

■flee — All  preparations  of  which  coffee  forms  a part,  or  which  is 

prepared  for  sale  as  a substitute  for  coffee,  per  pound 3 mills 

Coin,  transactions  in,  see  sections  4,  5,  of  the  Amended  Act. 

Coke Free 

Commercial  brokers,  see  “ Brokers.” 

Concentrated  milk  is  not  to  be  considered  a manufacture. 
Confectioners,  see  “ Licenses.” 

Do.,  whose  sales  do  not  exceed  $1,000  per  year Exempt 

Confectionery,  see  “ Sugar  Candy.  ’ 

Consumption  entry  at  any  custom  house,  see  Schedule  B. 

Contracts,  see  Schedule  B. 

Conveyance— Deed,  instrument,  etc.,  see  Schedule  B. 

Copper,  manufactures  of,  not  otherwise  provided  for,  ad  valo- 
rem  3 per  cent 

Contractors,  see  “ Builders.” 


ALPHABETICAL  SUMMARY. 


Ill 


Page 

87 


57 


66 

B4 

60 


Copper,  in  rods  or  sheets 1 per  cent 

Do.,  in  pigs  or  ingots,  not  to  he  considered  as  manufactures. 

Cordials,  medicinal,  same  as  "Medicines.”  [See  Schedule  C.] 
Cosmetics,  same  as  “ Medicines.”  [See  Schedule  C.] 

Cotton,  raw,  per  pound .1-2  cent 

Do.,  manufactures  of,  wholly  or  in  part,  not  otherwise  provided 

for 3 per  cent 

Do.,  umbrellas  and  parasols 3 per  cent 

Coupons,  railroad 3 per  cent 


D. 


Deeds,  same  as  “ Conveyance.” 

Deer-skins,  dressed  or  smoked,  per  pound 2 cents 

Dentrifice,  see  Schedule  C. 

Dentists,  see  “License.” 

Deposits  of  banks  doing  a brokerage  business 1-4  of  1 per  cent 

Diamonds 3 per  cent 

Dispatch,  telegraphic,  see  Schedule  B. 

Distilled  spirits,  first  proof,  per  gallon 20  cents 

Distilled  spirits — The  duty  on  spirituous  liquors,  and  all  other  spirit- 
uous beverages  enumerated  in  the  Tax  Bill,  is  to  be  collected  at  no 
lower  rate  than  the  basis  of  first  proof,  and  shall  be  increased  in 
proportion  for  any  greater  strength  than  the  strength  of  proof.  [See 
section  42,  old  law,  for  meaning  of  “proof.”] 

Distillers,  see  "Licenses.” 

Dividends,  see  “Incomes.” 

Dividends  of  canal  companies,  navigation  companies,  etc.  [see  section 

S of  Amended  Act] 3 per  cent 

Draft,  see  “Bill  of  Exchange  ” (inland),  Schedule  B. 

Draining-tiles  are  not  to  be  considered  a manufacture. 

Dressmakers,'  milliners,  boot  and  shoemakers  and  tailors,  making 
articles  to  order,  as  custom  work,  and  not  for  sale  generally,  shall, 
to  the  amount  of  $1,000,  be  exempt  from  duty,  and  for  any  excess 
beyond  the  amonnt  of  $1,000  shall  pay  a duty  of 1 per  cent 

E. 


43 


56 

55 

86 

S4 


93 


Eating-houses,  see  “ Licenses.” 

Do.,  whose  business  is  less  than  $1,000  per  year Exempt 

Emeralds 3 per  ceut 

Enameled  leather,  per  square  foot -.5  mills 

Enameled  skirting  leather,  per  square  foot  11-2  cents 

Engines,  marine, ~ad  valorem 3 per  cent 

Engineers,  civil,  see  “Architects.” 


Entry  of  goods,  wares,  etc.,  at  any  custom-house,  see  Schedule  B. 
Entry  for  withdrawal  of  goods,  wares,  etc.,  see  Schedule  B. 

Express  companies,  on  gross  receipts,  instead  of  stamp  duty  .2  per  cent 


99 

93 

62 

55 
51 

56 

57 


55 


If. 

Felloes,  hubs  and  spokes Free 

Ferry-boats,  propelled  by  steam  or  horse-power,  on  gross  receipts 

[see  section  9,  Amended  Act]  11-2  per  cent 

Fire  insurance  companies,  on  all  dividends 3 per  cent 

Fish,  preserved,  ad  valorem 5 per  cent 

Fish  oil Exempt 

Flax,  manufactures  of.  not  otherwise  specified 3 per  cent 


Do.,  prepared  for  textile  or  felting  purposes,  is  not  to  be  considered  a 
manufacture  until  actually  woven  or  felted  into  fabric  for  consump- 
tion. 

Flour  made  from  grain  is  not  to  be  considered  a manufacture. 


Fruits,  preserved 5 per  ceut 

Furs  of  all  description,  when  made  up  or  manufactured 3 per  ceDt 


60 


Gr. 

Gains,  annual,  see  “Income,”  etc. 


IIS 

Pagt 

52' 

55 

52 

56 

65 

56 

87 

50 

90 

63 

56 

57 

65 

57 

56 

55 

£8 

54 

57 

99 

56 

8S 

55 

45 

55 

42 

93 

66 


THE  NATIONAL  TAX  LAW. 


Gas,  coal,  when  the  product  shall  he  not  above  500,000  cubic  feet  per 

month,  per  1,000  cubic  feet 5 cents 

Do.,  do.,  when  the  product  shall  be  above  500,000,  and  not  exceeding 

5,000.000  cubic  feet  per  month,  per  1.000  cubic  feet 10  cents 

Do.,  do.,  when  the  product  shall  be  above  5,000,000  cubic  feet,  per  1,000 

cubic  feet 15  cents 

Gas,  all  illuminating,  same  as  “Coal  Gas.” 

Gelatine  of  all  descriptions,  in  solid  state,  per  pound 5 mills 

Ginger,  ground,  all  and  imitaiions  of,  per  pound 1 cent 

Glass,  manufactures  of,  not  otherwise  specified 3 per  cent 

Glue,  in  a liquid  form,  per  gallon -.25  cents 

Do.,  in  a solid  state,  per  pound 5 mills 

Goat-skins,  curried,  manufactured,  or  finished 4 per  cent 

Gold,  manufactures  of,  not  otherwise  provided  for 3 per  cent 

Gold  Leaf,  per  pack  containing  not  more  than  20  books  of  25 

leaves : 15  cents 

Goods,  made  for  the  use  or  consumption  of  the  maker Free 

Note. — See  section  73  of  old  law  for  important  specifications  nnder 
this  head.  Also  see  section  29  of  the  Amended  Act  for  further  cases 
of  exemption. 

Grindstones Freo 

Gunpowder,  and  all  explosive  substances  need  for  mining,  artil- 
lery, or  sporting  purposes,  when  valued  at  18  cents  per  pound  or 

less,  per  pound - 5 mills 

Do.,  do.,  when  valued  above  18  cents  per  pound,  and  not  exceeding  30 

Cents,  per  pound 1 cent 

Do.,  do.,  when  valued  above  30  cents  per  pound,  per  pound 6 cents 

Gutta-percha,  manufactures  of.  not  otherwise  provided  for.  .3  per  cent 
Gypsum  is  not  to.be  considered  a manufacture. 


H. 

Hair-dye,  same  as  “Medicine.”  See  schedule  C. 

Harness  leather,  per  pound 7 mills 

Do.,  do.,  made  of  hides  imported  east  of  Cape  of  Good  nope,  per 

pound 5 mills 

Headings  are  not  to  be  considered  a manufacture. 

Hemp,  manufactures  of,  when  not  otherwise  specified  [see  section 
30  of  the  Amended  Act  for  important  exceptions  and  exemp- 
tions]   •. 3 per  cent 

Hog-skins,  tanned  or  dressed 4 per  cent 

Hogs,  exceeding  100  pounds  weight,  slaughtered  for  sale,  each.  .6  cents 
Do.,  slaughtered,  weighing  less  than  100  pounds,  without  reference  to 

age Free 

Do.,  slaughtered  by  any  person  for  his  own  consumption,  to  a number 

not  exceeding  six Free 

Hollow-ware,  iron,  per  ton  of  2,000  pounds $1.50 

Hoop  iron,  see  “ Iron.” 

Hoops  are  not  to  be  considered  as  manufactures. 

Hoop  skirts,  materials  for Free 

Horn,  manufactures  of,  not  otherwise  provided  for.. 3 per  cent 

Horned  cattle,  slaughtered  for  sale,  each 20  cents 

Horse  skins,  tanned  and  dressed 4 per  cent 

Horse  dealers,  see  “Licenses.” 

Hose,  conducting 3 per  cent 

Hotels,  see  “Licenses.” 

I. 

illuminating  oil,  from  coal  proven  to  have  been  manufactured  before 

September  1st,  1862 Free 

income,  annual,  of  every  person,  when  exceeding  $600,  and  not  exceed- 
ing $10,000,  on  the  excess  over  $600 3 per  cent 

Do.,  exceeding  $10,000,  on  excess  over  $600 5 per  cent 

Do.,  annual,  from  property  of  any  kind  in  the  United  States,  realized 
by  any  citizen  of  the  United  States  residing  abroad,  and  r.ot  in  the 
employ  of  the  U.  S.  Goverment,  not  otherwise  provided  for. 5 per  cent 


ALPHABETICAL  SUMMARY. 


113 


Paso 


00 


66 


SG 


56 


Income,  annual,  derived  from  interest  upon  notes,  bonds,  or  other 
securities  of  the  United  States,  a tax  is  levied  not  to  exceed  [see 

section  91  of  Old  Law] 11-2  per  cent 

Note — By  the  Amended  Act,  the  rent  of  a residence  may  be  deducted 
from  the  income  over  and  above  §600.  See  section  11. 

India-rubber,  manufactures  of,  not  otherwise  specified 3 percent 

Inns,  same  as  " Hotels.” 

Insurance  companies,  all,  on  dividends  [see  sec.  82] 3 per  cent 

Insurance  companies,  inland  or  marine,  upon  gross  receipts  for  pre- 
miums and  assessments 1 percent 

Insurance  companies,  foreign,  doing  business  in  the  United 

States 1 per  cent 

Insurance — Policy  of,  see  Schedule  B. 

Iron,  manufactures  of.  if  not  otherwise  specified 3 per  cent 

Do.,  cast,  used  for  bridges,  buildings,  or  other  permanent  structures, 

per  ton : : §1 

Do.,  castings,  exceeding  ten  pounds  in  weight,  not  otherwise  j.  rovided 

for  in  the  Tax  law  (see  “Railroad  cars  ”),  per  ton $1.50 

Do.,  railroad,  per  ton $1.50 

Do.,  re-rolled,  per  ton 15  cents 

Do.,  advanced  beyond  slabs,  blooms,  or  loops,  and  not  advanced  be- 
yond bars  or  rods,  per  ton $1.50 

Do.,  band,  hoop,  and  sheet,  not  thinner  than  No.  18  wire  guage.  per 

ton $1,50 

Do., band,  hoop,  or  sheet,  thinner  than  No.  18  wire  guage,  per  ton.  .$2 

Do.,  plate,  not  less  than  1-8  of  an  inch  in  thickness,  per  ton $1.50 

Do.,  plate,  less  than  1-8  of  an  inch  in  thickness,  per  ton $2 

Do.,  nails,  cut  and  spikes,  per  ton $2 

Do.,  bars,  rods,  bands,  hoops,  sheets,  plates,  nails,  and  spikes,  (man- 
ufactured from  iron)  upon  which  the  duty  of  $1.50  has  been  levied 
and  paid,  are  only  subject  to  an  additional  duty  of,  per  ton. 50  cents 

Do.,  rivets,  exceeding  one-fourth  an  inch  in  diameter,  per  ton $2 

Do.,  nuts,  per  ton $2 

Do.,  railroad  chairs,  per  ton $2 

Do.,  bolts,  per  ton $2 

Do.,  horse-shoes,  per  ton $2 

Iron,  rivets,  nuts, -railroad  chairs,  bolts,  and  horse-shoes,  where  the 
duty  upon  the  iron  from  which  said  articles  shall  have  been  made 
has  been  actually  paid,  only  an  additional  duty  of,  per  ton . .50  cents 
Do.,  not  advanced  beyond  slabs,  blooms,  or  loops,  not  to  be  consid- 
ered a manufacture 

Do.,  pig,  is  not  to  be  considered  a manufacture. 

Ivory,  manufacture  of,  if  not  otherwise  specified 3 per  cent 


85 

56 

44 

55 


93 

88 

44 

51 

46 

56 

67 

53 

65 


J\  & K. 

Jacks  and  stallions,  see  “ Licenses.” 

Jewelry 3 per  cent 

Jute,  manufactures  of,  if  not  otherwise  specified 3 per  cent 

Jugglers,  see  “ Licenses.” 

Kid-skins,  curried,  manufactured,  or  unfinished 4 par  cent 

Ij. 

Lager  beer,  see  “ Malt  Liquors.” 

Lambs  slaughtered  for  sale,  each 3 cents 

Do.,  slaughtered  for  use,  to  the  number  of  six Free 

Land-warrant  brokers,  see  “ Licenses.” 

Lard  oil,  per  gallon 2 cents 

Lawyers,  see  “ Licenses.” 

Lead,  manufactures  of,  if  not  otherwise  specified 3 per  cent 

Do.,  in  pigs  or  bars,  not  to  be  considered  as  manufactures. 

Do.,  white,  per  hundred  pounds 25  cents 

Lease,  see  Schedule  B. 

Leather,  bend,  per  pound 1 1-2  cent 

Do.,  butt,  per  pound 11-2  cent 


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65  | Leather,  damaged,  per  pound ..5  mills 

Do.,  enameled,  per  square  loot 5 mills 

j Do.,  enameled  skirting,  per  square  foot 1 1-2  cent 

I Do.,  harness,  per  pound I mills 

Do,,  harness,  made  from  hides  imported  east  of  the  Cape  of  Good 

Hope,  per  pound 5 mills 

Do.,  offal,  per  pound 5 milU 

Do.,  oil-dressed,  per  pound 2cenrs 

Do.,  patent,  per  square  foot 5 mills 

Do.,  patent  japanned  splits,  used  for  dasher  leather,  sq.  foot.. 4 mills 

Do.,  patent  cut,  or  enameled  skirting,  per  square  foot 1 1-2  cent 

Do.,  rough,  made  from  hides  imported  east  of  the  Cape  of  Good 

Hope,  per  pound 5 mills 

Do.,  rough,  all  other,  hemlock  tanned,  per  pound 7 mills 

Do.,  rough,  tanned  in  whole  or  in  part  with  oak.  per  pound 1 cent 

Do.,  sole,  made  from  hides  imported  east  of  the  Cape  of  Good  Hope, 

per  pound 5 mills 

Do.,  sole,  all  other,  hemlock  tanned,  per  pound 7 mills 

Do.,  tanned  calf-skins,  each 6 cents 

Do.,  upper,  finished  or  curried,  made  from  leather  tanned  in  the  in- 
terest of  the  parties  currying  such  leather,  not  previously  taxed  in 

the  rough  (except  calf-skins),  per  pound 1 cent 

Do.,  manufactures  of,  when  not  otherwise  specified 3 per  cent 

Note — On  manufactures  of  oil-dressed  leather,  and  deer-skins 
dressed  or  smoked,  the  said  duty  of  3 per  cent,  is  assessed  only  upon 
the  increased  value  thereof.  [See  page  5(1.] 

70  Legacies  and  distributive  shares.  See  section  111  of  Old  Law  for 
specifications  governing  the  tax  on  distributed  property. 

Legal  documents,  see  Schedule  B. 

Letters  of  credit,  see  "Bills  of  Exchange  ” (foreign),  Schedule  B. 
Letters  of  Administration,  sec  Schedule  B. 

3S  Licenses — Must  be  taken  out  each  year  by  the  following  parties  and 
persons,  for  which  they  shall  pay  the  sum  placed  opposite  their 
names.  The  penalty  for  non-compliance  with  the  law,  or  for  attempt 
to  evade  are  set  forth  in  section  24,  Amended  Act.  A right  to  more 
from  one  premise  to  another  is  conceded.  See  section  26  al  Amend- 
ed Act.  The  regulations  for  obtaining  a license,  see  section  58  of 
the  Old  Law. 

S5  Agents  of  Insurance §10 

Any  person  who  shall  act  as  agent  of  any  fire,  marine,  life,  mntnal.  or 
other  insurance  company,  or  companies,  shall  be  regarded  as  an  in- 
surance agent : Provided , That  no  license  shall  be  required  of  any 
insurance  agent  or  broker  whose  receipts,  as  such  agent,  are  less 
than  the  sunt  of  $000  in  any  one  year. 

46  Do.,  of  claims  or  patents $10 

Every  person  whose  business  it  is  to  prosecute  claims  in  any  of  the 
Executive  Departments  of  the  Federal  Government,  or  procure 
patents,  shall  be  deemed  a elaim  or  patent  agent,  as  the  case  may 

45  Apothecaries  and  druggists  whose  sales  exceed  $1.000 $10 

Every  person  who  keeps  a shop  or  building  where  medicines  are  com- 
pounded or  prepared  according  to  prescriptions  of  physicians,  and 
sold,  is  regarded  as  an  apothecary.  But  wholesale  and  retail  dealers 
who  have  taken  out  a license  as  such,  shall  not  be  required  to  take 
out  a license  as  an  apothecary.  Nor  shall  apothecaries  who  have 
taken  out'a  license  as  such,  be  required  to  take  out  a license  as  retail 
dealers  in  liquors  in  consequence  of  selling  alcohol  ; but  apothe- 
caries selling  rectified  liquors,  wines,  cordials,  etc,,  must  take  out  a 
retail  dealer's  license. 

84  Architects  and  civil  engineers $10 

Every  person  whose  business  it  is  to  plan,  design  or  superintend  the 
construction  of  buildings  or  ships,  or  of  roads  or  bridges,  or  canals 
or  railroads,  shall  be  regarded  as  an  architect  and  civil  engineer: 
Provided,  That  this  snail  not  include  a practical  carpenter  who  la- 
bors on  a building. 


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Attorney,  see  Lawyers. 

Auctioneers $20 

Every  person  shall  be  deemed  an  auctioneer  within  the  meaning  of 
this  act  whose  occupation  it  is'to  offer  property  for  sale  to  the  high- 
est or  best  bidder.  By  the  Amended  Act  no  auctioneer  is  authorized, 
bj*  virtue  of  his  license,  to  sell  any  goods  or  other  property  in  auy  oth- 
er district  than  that  in  which  the  license  shall  have  been  granted. 
[See  “ Tax  Law  Decisions,”  (Beadle’s  Dime  Citizens’  Edition),  for 
important  rulings  and  orders  to  govern  auctioneers  and  auction 
sales.] 

Bakers  are  manufacturers.  See  “Manufacturers.”  If  he  peddles  his 
bread,  etc.,  from  carts  or  wagons,  he  must  take  out,  also,  a peddler’s 
license. 

Bankers $100 

Every  person  shall  be  deemed  a banker  within  the  meaning  of  this 
act  who  keeps  a place  of  business  where  credits  are  opened  in  favor 
of  any  person,  firm,  or  corporation,  by  the  deposit  or  collection  of 
money  or  currency,  and  the  same,  or  any  part  thereof,  shall  be  paid 
out  or  remitted  upon  the  draft,  check,  or  order  of  such  creditor, 
but  not  to  include  incorporated  banks  or  other  banks  legally, 
authorized  to  issue  notes  as  circulation,  nor  agents  for  the  sale  of 
merchandise  for  account  of  producers  or  manufactures. 

Billiard  tables  and  bowling  alleys  each $5 

Bowling-alleys  and  billiard-rooms  shall  pay  according  to  the  number 
of  alleys  or  tables  belonging  to  or  used  in  the  building  or  place  to 
be  licensed.  When  not  exceeding  one  alley  or  table,  $5  for  each 
license ; and  when  exceeding  one  alley  or  table,  $5  for  each  addi- 
tional alley  or  table.  Every  place  or  building  where  bowls  are 
thrown  or  billiards  played,  and  open  to  the  public  with  or  without 
price,  shall  be  regarded.’  as  a bowling-alley  or  billiard-room  respect- 
ively. 

Brewers $25  to  $50 

Every  person  who  manufactures  fermented  liquors  of  any  name  or 
description,  for  sale,  from  malt  wholly  or  in  part,  shall  be  deemed  a 
brewer  under  this  act : Provided,  that  any  person  who  manufactures 
less  than  500  barrels  per  year  shall  pay  the  sum  of  $25  for  a license. 

Brick-makers,  same  as  “Manufacturers.” 

Broker $50 

Every  person  whose  business  it  is  to  purchase  or  sell  stocks,  coin, 
money,  bank  notes,  drafts,  promissory  notes,  or  other  securities  for 
the  payment  of  money,  for  themselves  or  others,  or  who  deals  in 
exchanges  relating  to  money,  shall  be  deemed  a broker. 

Broker,  commercial '. $50 

Every  person  who  purchases  or  sells  goods  or  produce,  or  seeks 
orders  therefor,  in  original  or  unbroken  packages,  or  manages  busi- 
ness matters  for  the  owners  of  vessels,  or  the  shippers  and  con- 
signors of  freight  carried  by  vessels,  or  purchases  or  sells  seal  estate 
for  others,  shall  be  deemed’a  commercial  broker. 

Broker  of  land  warrants $25 

Any  person  shall  be  regarded  as  a land  warrant  broker  who  makes  a 
business  of  buying  and  selling  land  warrants,  and  of  furnishing  them 
to  settlers  or  other  persons  under  contracts  to  have  liens  upon  the 
land  procured  by  means  of  them,  according  to  the  value  agreed  on 
for  the  warrants  at  the  time  they  are  furnished. 

Broker  of  cattle $10 

Every  person  whose  business  it  is  to  buy  and  sell  to  deal  in  cattle, 
hogs  or  sheep  is  deemed  a broker  of  catt  le. 

Builders  and  contractors .* $25 

Every  person  whose  business  it  is  to-construct  buildings,  or  ships,  or 
bridges,  or  canals,  or  railroads,  by  contract,  shall  be  regarded  as  a 
builder  and  contractor : Provided,  that  no  license  shall  be  required 
from  any  person  whose  building  contracts  do  not  exceed  $2,500  in 
any  one  year. 

Butchers $10 

Every  person  whose  business  it  is  to  sell  butchers’  meat  at  retail  shall 


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be  regarded  as  a butcher : Provided , that  no  butcher  having  taken 
out  a license,  and  paid  $10  therefor,  shall  be  required  to  take  out  a 
license  as  retail  dealer  on  account  of  selling  other  articles  at  the 
same  store,  stall,  or  premises:  Provided,  f urther.  that  butchers  who 
retail  butchers’  meat  exclusively  from  a cart  or  wagon,  by  them- 
selves or  agents,  shall  be  required  to  pay  $5  only  for  each  license, 
any  existing  law  to  the  contrary  notwithstanding ; and  having  taken 
out  a license  therefor,  shall  not  be  required  to  take  out  a license  aa 
a ‘‘peddler”  for  retailing  butchers’  meat,  as  aforesaid:  Provided, 
further , that  no  license  shall  be  required  of  a butcher  whose  annual 
sales  do  not  exceed  $1,000. 

Circuses. $30 

Under  this  term  is  iucluded  every  building,  tent,  space,  or  acre,  where 
feats  of  horsemanship  or  acrobatic  sports  are  exhibited. 

Coal  oil  distillers $30 

Any  person  who  shall  reline,  produce,  or  distill  crude  petroleum  or 
rock-oil,  or  crude  coal-oil,  or  crude  oil  made  of  asphaltum.  shale, 
peat,  or  other  bituminous  substances,  shall  be  regarded  as  a coal-oil 
distiller. 

Confectioners $10 

Every  person  who  sells  at  retail  confectionery,  sweetmeats,  comfits  or 
other  coul'ects,  in  any  building,  shall  be  regarded  as  a confectioner 
under  this  act.  But  wholesale  and  retail  dealers  having  taken  out  a 
license  therefor,  shall  not  be  required  to  take  out  a license  as  a con- 
fectioner. 

Cattle  brokers  and  commercial  brokers,  see  ‘‘Brokers.” 

Dentists,  physicians  and  surgeons $10 

Every  person  (except  apothecaries)  whose  business  it  is.  for  fee  and 
reward,  to  prescribe  remedies  or  perform  surgical  operations,  for 
the  cure  of  any  bodily  disease  or  ailing,  shall  be  deemed  a physician, 
surgeon  or  dentist,  as  the  case  may  be.  within  the  meaning'  of  this 
act.  By  section  25  of  the  Amended  Act.  physicians,  surgeons,  or 
dentists,  having  taken  out  a license  as  such,  shall  not  be  required  to 
take  out  any  additional  license  in  consequence  of  practicing  their 
profession  within  or  beyond  the  limits  of  the  district  where  licensed. 

Distillers $12.50.  $25.  $50 

Every  person  or  copartnership  who  distills  or  manufactures  spiritu- 
ous liquors  for  sale,  shall  be  deemed  a distiller:  Provided,  that  any 
person  or  copartnership  distilling  or  manufacturing  less  than  3i>0 
barrels  per  year,  shall  pay  $25  for  a license : and  provided,  further. 
that  no  license  shall  be  required  for  any  still,  stills  or  other  appa- 
ratus used  by  druggists  and  chemists  for  the-rccovery  of  alcohol  lor 
pharmaceutical  ana  chemical  purposcs.Avhich  has  been  used  in  those 
processes:  and  provided,  further,  that  distillers  of  apples  and 
peaches,  distilling  or  manufacturing  less  than  150  barrels  per  year 
from  the  same,  shall  pay  $12.50  for  the  license  for  that  purpose,  and 
for  a greater  quantity,  as  other  distilless.  See  Tax  Law  Decisions 
(Beadle’s  Dime  Citizen’s  Edition)  for  important  rules  and  directions 
issued  by  the  Commissioner  of  Revenue  to  regulate  distillations. 

Eating  houses $10 

Every  place  where  food  or  refreshments  of  any  kind  are  provided  lor 
casual  visitors  and  sold  for  consumption  therein,  shall  be  regarded 
as  an  eating-house.  But  the  keeper  of  any  eating-house  having 
taken  out  a license  therefor,  shall  not  be  required  to  take  out  a 
license  as  a confectioner.  If  liquors  are  sold  on  the  premises  a 
retail  license  is  also  required. 

Grist  mills,  see  “ Manufactures.” 

Horse  dealers * $10 

Any  person  whose  business  it  is  to  buy  and  sell  horses  or  mules  -ball 
be  regarded  a horse  dealer:  Provided,  that  if  such  horse  dealer 
shall  have  taken  out  a license  as  a livery-stable  keeper  no  new 
license  shall  be  required. 

Hotels,  where  the  rent  or  the  valuation  of  the  yearly  rental  of  the 
house  and  property  occupied  shall  be  $10,000  or  more,  for  each  yearly 
license $20C 


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Hotels,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall  he 

$5,000  and  less  than  $10,000,  for  each  yearly  license $100 

Do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be  $2,500 

and  less  than  $5,000,  for  each  yearly  license $75 

Do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be  $1,000 

and  less  than  $2,500,  for  each  yearly  license $50 

Do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be  $500 

ancf  less  than  $1,000,  for  each  yearly  license $25 

Do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be  $300 

and  less  than  $500,  for  each  yearly  license $15 

Do.,  where  the  rent  or  the  valuation  of'the  yearly  rental  shall  be  $100 

and  less  than  $300,  for  each  yearly  license $10 

Do.,  where  the  rent  or  the  valuation  of  the  yearly  rental  shall  be  less 

than  $100,  for  each  yearly  license $5 

'Steamers  and  vessels  upon  waters  of  the  United  States,  on  board  of 
which  passengers  or  travelers  are  provided  with  food  or  lodging, 
shall  be  required  to  take  out  a license  of  the  fifth  class,  viz.,  at.  .$25 
Under  this  head  is  included  every  place  where  food  and  lodgings  are 
provided  for  and  furnished  to  travelers  and  sojourners,  in  view  of 
payment  therefor. 

Jacks  and  stallions,  each $10 

Every  person  who  keeps  a male  horse  or  a jackass  for  the  use  of 
mares,  requiring  or  receiving  pay  therefor,  shall  be  required  to  take 
out  a license  which  shall  contain  a brief  description  of  the  animal, 
its  age,  and  place  or  places  where  used  or  to  be  used : Provided, 
that  all  accounts,  notes,  or  demands,  for  the  use  of  any  such  horse, 
or  jack  without  a license,  as  aforesaid,  shall  be  invalid  and  of  no 
force  in  any  court  of  law  or  equity. 

Jugglers $20 

Every  person  who  performs  by  sleight  of  hand,  shall  be  regarded  as  a 
juggler.  The  proprietors  or  agents  of  all  other  public  exhibitions 
or  shows  for  money,  not  enumerated  in  this  section,  shall  pay  for 
each  license  $10.  Provided,  that  no  license  procured  in  one  State 
shall  be  held  to  authorize  exhibitions  in  another  State,  and  but  one 
license  shall  be  required  under  this  act  to  authorize  exhibitions 
within  any  one  State. 

Lawyers  and  attorneys $10 

Every  person  whose  business  it  is,  for  fee  or  reward,  to  prosecute'or 
defend  causes  in  any  court  of  record  or  other  judicial  tribunal  of 
the  United  States,  or  of  any  of  the  States,  or  give  advice  in  relation 
to  causes  or  matters  pending  therein,  shall  be  deemed  to  be  a law- 
yer. But  no  license  shall  be  required  of  an  attorney,  having  taken 
out  a license  as  such,  in  consequence  of  being  employed  to  purchase, 
rent,  or  sell  real  estate,  or  to  collect  rent  thereon  for  others  iu  the 
ordinary  course  of  business. 

Lime  burners  are  “ Manufacturers,” 

Livery  stable  keepers $10 

Any  person  whose  occupation  or  business  is  to  keep  horses  for  hare 
or  to  let  shall  be  regarded  as  a livery-stable  keeper. 

Lottery  ticket  dealers $1,000 

Every  person,  association,  firm,  or  corporation  who  shall  make,  sell, 
or  oiler  to  sell  lottery  tickets  or  fractional  parts  thereof,  or  any  to- 
ken, certificate,  or  device  representing  or  intended  to  represent  a 
lottery.ticket  or  any  fractional  part  thereof,  or  any  policy  of  num- 
bers in  any  lottery,  or  shall  manage  any  lottery  or  prepare  schemes 
of  lotteries,  or  superintend  the  drawing  of  any  lottery,  shall  be 
deemed  a lottery  ticket  dealer. 

Manufacturers t $10 

Any  person  or  persons,  firms,  companies  or  corporations,  who  shall 
manufacture  by  hand  or  machinery,  and  oiler  for  sale  any  goods, 
wares  or  merchandise,  or  who  shall  manufacture  by  hand  or  ma- 
chinery, for  any  other  person  or  persons,  goods,  wares  or  merchan- 
dise, exceeding  annually  the  sum  of  $1,000  shall  be  regarded  as  a 
manufacturer.  A manufacturer  who  sells  his  goods  or  wares  at  any 


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other  place  than  upon  the  premises  where  manufact  nred,  must  also 
take  out  a dealer's  license. 

Marble-cutters  are  manufacturers. 

Nurserymen,  or  dealers  in  trees,  require  a wholesale  or  a retail  li- 
cense as  the  case  maybe.  See  “Wholesale  Dealers,”  “Retail 
Dealers.” 

Pawnbrokers §50 

Every  person  whose  business  or  occupation  is  to  take  or  receive. "by 
way  of  pledge,  pawn  or  exchange,  any  goods,  wares  or  merchandise, 
cr  any  kind  of  personal  property  whatever,  for  the  repayment  or 
security  of  money  len't  thereon,  shall  be  deemed  a pawnbroker. 
Peddlers,  when  traveling  with  more  than  two  horses,  for  each  li- 
cense  §20 

Do.,  when  traveling  with  two  horses,  for  each  license §15 

Do.,  when  traveling  with  one  horse,  for  each  license §10 

Do.,  when  traveling  on  foot,  for  each  license §5 

Do.,  who  sell  newspapers,  Bibles  or  religious  tracts Exempt 

Do.,  who  sell,  or  offer  to  sell,  drygoods,  foreign  or  domestic,  by  one 
or  more  original  packages  or  pieces  at  one  time  to  the  same  person, 

for  each  license §50 

Do.,  who  peddle  jewelry,  for  each  license §25 

Under  this  term  is  included  every  person  who  sells,  or  offers  to  sell, 
at  retail,  goods,  wares  or  other  commodities,  traveling  from  place 
to  place,  in  the  street,  or  through  different  parts  of  the  country. 
Photographers  shall  pay  §10  for  each  license  when  the  receipts  do  not 
exceed  §500 ; when  over  §500  and  under  §1,000,  §15 ; when  over 
§1,000,  $25. 

Any  person  or  persons  who  make  for  sale  photographs. ambrotypes, 
daguerreotypes,  or  pictures  on  glass,  metal,  or  paper,  by  the  action 
of  light,  shall  he  regarded  a photographer. 

Physicians,  same  as  “Dentists.” 

Rectifiers,  for  each  license  to  rectify  any  quantity  of  spirituous  liquors- 
not  exceeding  500  barrels,  containing  not  more  than  forty  gallons  to 

each  ' §25 

Do.,  for  each  addition  500  barrels,  or  any  fraction  thereof §25 

Under  this  term  is  included  every  person  who  rectifies,  purifies  or 
refines  spirituous  liquors  or  wines  by  any  process,  or  mixes  distilled 
spirits,  whisky,  brandy,  gin  or  wine  with  any  other  materials  for 
sale  under  the  name  of  rum,  whisky,  brandy,  gin,  wine,  or  any 
other  name  or  names. 

Retail  Dealers " §10 

Every  person  whose  business  or  occupation  it  is  to  sell  or  offer  for 
sale  any  goods. wares,  or  merchandise  of  foreign  or  domestic  produc- 
tion'. not,  including  wines,  spirituous  or  malt  liquors,  but  not  exclud-’ 
ing  drugs.medicines,  cigars,  snuff',  ortobacco.  and  whose  annual  sales 
exceed  §1,000,  and  do  not  exceed  §25,000,  is  tegarded  as  a retail  dealer 


under  the  Amended  Act. 

Retail  dealers  in  liquors §20 

Every  person  other  than  a distiller  or  brewer  who  shall  sell  or  offer 
for  sale  any  distilled  spirits,  lermented  liquors,  or  wine  of  any  de- 
scription, in  quantities  of  three  gallons  or  less,  and  whose  annual 
sales  do  not  exceed  §25,000,  is  regarded  as  a retail  dealer  in  liquors 
under  the  Amended  Act ; but  nothing  contained  in  that  act,  or  in 
the  Old  Law,  shall  authorize  the  sale  of  any  spirits,  liquors,  wines, 
or  malt  liquors  to  be  drauk  on  the  premises:  Prodded,  that  no 
person  licensed  to  keep  a hotel,  inn  or  tavern  shall  be  allowed  to  sell 
any  liquors  to  be  taken  off  the  premises,  and  no  person  licensed  to 
keep  an  eating-honse  shall  be.allowed  to  sell  spirituous  or  vinous 
liquors.  And  no  person  who  has  taken  out  a license  to  keep  a ho- 
tel, inn,  tavern  or  eating-house  shall  be  required  to  take  out  a li- 
cense as  a tobacconist,  because  of  any  tobacco  or  cigars  furnished 
in  the  usual  course  of  business  as  a keeper  of  a hotel,  inn,  tavern 
or  eating-house. 

Saw-mills  are  manufactories,  and  must  be  licensed  as  sneh. 


ALPHABETICAL  SUMMARY. 


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Stone  cutlers  are  “Manufacturers.” 

Stallions,  see  “Jacks.” 

Surgeons,  same  as  “ Dentists.” 

Tallow-chandlers  and  soap-makers $10 

Any  person  whose  business  it  is  to  make  or  manufacture  caudles  or 

soap  shall -be  regarded  a tallow-chandler  and  soap-maker  under  this 

Theaters $100 

Every  edilice  ejected  for  the  purpose  of  dramatic  or  operatic  represen- 
tations, plays  or  performances,  and  not  including  halls  rerted  or 
used  occasionally  for  concerts  or  theatrical  representations,  shall  he 
regarded  as  a theater. 

Tobacconists $10 

Any  person  whose  business  is  to  sell  at  retail  cigars,  snuff  or  tobac- 
co in  any  form,  shall  be  regarded  a tobacconist  under  this  act.  But 
wholesale  and  retail  dealers,  and  keepers  of  hotels,  inns,  taverns  or 
■ eating  houses,  having  taken  out  a liceftse  therefor,  shall  not  be 
required  to  take  out  a license  as  tobacconists,  any  thing  in  this  act 
to  the  contrary  notwithstanding. 

Vinegar  and  cider  makers  are  “Manufacturers.” 

Wholesale  dealers,  whose  annual  sales  exceed  $25,000,  and  do  not  ex- 
ceed $50,000,  for  each  license $25 

Do.,  do.,  do.,  if  exceeding  $50,000  and  not  exceeding  $100,000,  for  each 

license $50 

Do.  do.,  do.,  exceeding  $100,000  and  not  exceeding  $250,000,  for  each 

license 1 $100 

Do.,  do.,  do.,  exceeding  $250,000  and  not  exceeding  $500,000,  for  each 

license $200 

Do.,  do.,  do.,  exceeding  $500,000  and  not  exceeding  $1,000,000,  for  each 

license $300 

Do.,  do.,  do.,  exceeding  $1,000,000  .and  not  exceeding  $2,000,000,  for 

68,cli  license  £S500 

Do.,  do.,  do.,  exceeding  $2,000,656,  for  every  $1,666,000  in  excess  of 

$2,000,000,  in  addition  to' the  $500 : $250 

Under  this  term  is  included  every  person  whose  business  or  occupa- 
tion it  is  to  sell  or  offer  to  sell  any  goods,  wares  or  merchandise  of 
foreign  or  domestic  production,  not  including  distilled  spirits,  fer- 
mented liquors,  or  wines,  but  not  excluding  drugs,  medicines, 
cigars,  snuff  or  tobacco.  The  license  required  by  any  wholesale 
dealer  shall  not  be  for  a less  amount  than  his  sales  for  the  previous 
year,  unless  he  has  made  or  proposes  to  make  some  change  in  his 
business  that  will  obviously  reduce  the  amount  of  his  annual  sales; 
nor  shall  any  license  as  wholesale  dealer  allow  any  such  person  to 
act  as  a commercial  broker : Provided , that  any  license  understated 
may  be  again  assessed. 

Wholesale  dealers  in  liquors  shall  pay  for  each  license  the  amount 
required  in  this  act  for  license  to  wholesale  dealers.  Every  person 
other  than  the  distiller  or  brewer  who  shall  sell  or  offer  for  sale  any 
distilled  spirits,  fermented  liquors,  and  wines  of  all  kinds,  in  quan- 
tities of  more  than  three  gallons  at  one  time,  or  whose  annual  sales 
shall  exceed  $25,000,  shall  take  out  a license  as  a wholesale  dealer  in 
liquors. 

Lime  is  not  to  be  regarded  as  a manufacture. 

Liniments,  same  as  "Medicines.”  See  Schedule  C. 

Linseed  oil,  per  gallon '. 2 cents 

Livery-stable  keepers,  see  “Licenses.” 

Lottery  tickets,  on  each  offered  for  sale  without  a stamp,  penalty.  .$50 
Do.,  do.,  when  they,  or  any  fraction  of  them,  shall  not  exceed  the 

retail  price  of  $1 50  cents 

Do.,  do.,  exceeding  $1,  for  every  dollar  or  fraction 56  cents 

Lottery  ticket  dealers,  see  “Licenses.” 

Lumber  is  hot  to  be  considered  a manufacture,  but  owners  or  operators 
of  saw  mills  must  get  out  a license  as  a manufacturer.  See  “Li 
censes.” 


41 


85 


L'agi 

57 

64 

93 

50 

57 

* 

SB 

55 

87 

51 

87 

55 

57 

51 

57 

04 

80 

52 

93 

51 

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THE  NATIONAL  TAX  LAW. 


3VT. 

Magazines  are  not  to  be  regarded  as  a manufacture  of  paper  or  sub 
mitted  to  a rate  of  duty  as  a manufacture. 

Do.,  for  all  advertisements,  on  gross  receipts 3 per  cent 

Malt  is  not  to  be  considered  a manufacture. 

Malt  liquors,  until  April  1,  1864,  duty,  per  barrel,  containing  not  more 
than  31  gallons GO-cents 

Do.,  do.,  proved  to  have  been  manufactured  before  September  1.  i -B2 
[see  Amended  Act,  Sec.  12] Free 

Manufacturers,  see  “Licenses.” 

Manufactures,  all  not  otherwise  specified 3 per  cent 

This  embraces  manufactures  of  bone — of  brass— of  bristles — of  cop- 
per— «f  cotton — of  flax— of  glass — of  gold — of  gutta-percha — of  hemp 
— of  horn — of  India-rubber — of  iron— of  ivory — of  jute — of  lead— of 
leather — of  paper— of  pottery — of  silk— of  silver — of  steel — of  tin — of 
willow — of  wood — of  wool — of  worsted — of  zinc — of  other  materials. 

Maps  are  not  to  be  considered  a manufacture ; but  map  publishers 
must  obtain  a manufacturer’s  license. 

Marble  is  not  a manufacture,  but  marble-workers  and  stone-cutters 


must  obtain  a manufacturer’s  license. 

Marine  engines .- 3 per  cent 

Marine  insurance,  protest,  etc.,  see  “Insurance,”  Schedule  B. 

Meats,  preserved 5 per  cent 

Medicines,  see  Schedule  C. 

Merchandise,  see  “ Goods.” 

Metal,  yellow  sheathing \ 1 per  cent 

Milliners,  same  as  “Dress-makers.” 

Mineral  Coal,  except  “ pea  ” coal,  per  ton 31-2  cents 

Mineral  water,  per  quart  bottle 1 cent 

Do.,  for  bottles  more  than  a quart 2 cents 

Morocco  skins,  cured,  manufactured  or  finished 4 per  cent 

Mortgage, 'see  Schedule'B. 

Mustard,  ground,"  per  pound 1 cent 

Mustard-seed  oil,  per  gallon 2 cents 

IN'. 

Nails,  cut,  per  ton $2 

Naphtha,  see  “Benzoin.” 

Newspapers  are  not  to  be  regarded  as  a manufacture. 

Do.,  advertisements  in,  gross  receipts  for.  1 3 per  cent 

Nuts,  (wrought)  per  ton S2 

Do.,  do.,  where  the  duty  has  been  paid  on  the  material  of  which  made, 
only  an  addition  of,  per  ton  50  cents 


O. 


Oils,  animal  all,  pure  or  adulterated,  if  not  otherwise  provided  for.  per 

gallon. 2 cents 

Do.,  illuminating,  refined,  prodnced  by  the  distillation  of  coal, 
asphaltum,  shale,  peat,  petroleum  or  rock  oil,  and  all  other  bitu- 
minous substances  used  for  like  purposes,  per  gallon 10  cents 

Do.,  do.,  do.,  proved  to  have  been  manufactured  before  September  1, 

1S62. Free 

Do.,  lard,  pure  or  unadulterated,  if  not  otherwise  provided  for.  per 

gallon 2 cents 

Do.,  linseed,  do.,  per  gallon 2 cents 

Do.,  mustard  seed,  do.,  per  gallon 2 ce:  ts 

I)o.,  all  vegetable,  per  gallon... 2 cents 

Do.,  medicinal,  same  as  “ Medicines  ” 2 cents 

Do.,  refined,  produced*  bv  the  distillation  of  coal  exclusively,  per 

gallon 1 8 cents 

Oleic  acid,  produced  in  the  manufacture  of  candles,  and  used  in  the 

manufacture  of  soap Free 

Oxide  of  zinc,  per  100  pounds 85  cents 


ALPHABETICAL  SUMMARY. 


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IP. 


Paints,  dry  or  ground  in  oil  or  in  paste,  with,  water,  not  otherwise 

provided  for 5 per  cent 

Note. — Paints  shall  not  be  subject  to  any  additional  duty  in  conse- 
quence of  being  mixed  or  ground  in  oil,  when  the  duties  upon  all 
the  materials  so  mixed  and  ground  shall  have  been  previously  actu- 
ally paid. 

Painters’  colors,  same  as  “ Paints.” 

Pamphlets  are  not  to  be  regarded  as  a manufacture. 

Do.,  on  gross  receipts  for  advertisements 3 per  cent 

Paper  of  all  descriptions 3 per  cent 

Paraffine  oil Exempt 

Parasols  of  any  material 3 per  cent 

Passport,  on  each  issued  from  the  office  of  the  Secretary  of  State. . .§3 
Do.,  on  each  issued  by  Ministers  or  Consuls  of  the  United  States.. $3 
Passage  ticket,  by  any  vessel  from  a port  yi  the  United  States  to  a 

foreign  port,  of  §30  or  less  50  cents 

Do.,  exceeding  §30 §1 

Pasteboard,  made  of  junk,  straw  or  other  material 3 per  cent 

Patent  leather,  see  “ Leather.” 

Pawnkrokers,  see  “ Licenses.” 

Pearl  barley  is  not  to  be  considered  a manufacture. 

Pectoral  balsam,  same  as  “ Dentrifice.” 

Peddlers,  see  “ Licenses.” 

Pensions,  see  Schedule  B. 

Pepper,  ground,  and  all  imitations  of,  per  pound 1 cent 

Perfumery,  same  as  “ Medicines.” 

Petroleum,  refined,  per  gallon,  [See  section  12  of  Amended  Act  for 

regulations], 10  cents 

Photographers,  see  " Licenses.” 

Physicians,  see  “ Licenses.” 

Pickles .*. 5 per  cent 

Pig  iron  is  not  to  be  considered  a manufacture. 

Pills,  same  as  “ Dentrifice.” 

Pimento,  ground,  and  all  imitations  of,  per  pound 1 cent 

Pins,  solid  head  or  other 5 per  cent 

Do.,  solid  head  or  other,  in  boxes,  packets,  bundles  or  other 

form ; 5 per  cent 

Plaster  is  not  to  be  considered  a manufacture. 

Plasters,  same  as  “ Dentrifice.” 

Plate  of  gold,  kept  for  use,  per  oz.  troy 50  cents 

Plate  of  silver  do.,  do 3 cents 

Plate,  silver,  as  above,  to  the  extent  of  40  ozs Free 

Plate,  belonging  to  religious  societies Free 

Playing  cards,  see  Schedule  C. 

Policies  of  insurance,  see  Schedule  B. 

Porter,  ale,  etc.,  see  " Malt  Liquors.” 

Pottery  ware,  if  not  otherwise  specified 3 per  cent 

Power  of  attorney,  see  Schedule  B. 

Preparations,  of  which  coffee  forms  a part,  or  which  are  prepared  for 

sale  as  a substitute  for  coffee,  per  pound 3 mills 

Preserved  fish 5 per  cent 

Preserved  fruits  5 per  cent 

Preserved  meats 5 per  cent 

Printer’s  ink  is  not  a manufacture  ; yet  the  manufacturers  of  it  must 
get  out  the  license  of  manufacturer. 

Printed  books  same  as  “ Pamphlets,”  “Newspapers,”  etc. 

Probate  of  will,  see  Schedule  B. 

Promissory  note,  “ 

Profits,  same  as  “ Income.” 

Property  left  as  legacy,  see  “ Legacies.” 

Protest  of  every  check,  draft,  note,  bill  of  exchange  or  acceptance, 

each 25  cents 

Publications,  same  as  “.Magazines,”  “Pamphlets,”  etc. 


THE  NATIONAL  TAX  LAW. 


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61 

54 

54 

55 
88 


55 

54 
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56 
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56 
A 

55 


SS 

63 


Railroads — On  gross  receipts  from  carrying  passengers 3 per  cent 

Do.,  the  motive  power  of  which  is  not  steam,  on  gross  receipts  from 

carrying  passengers 11-2  per  cent 

Railroads — On  bonds,  or  other  evidences  of  indebtedness,  npon  which 
interest  is  stipulated  to  be  paid,  on  the  amount  of  interest  [see 

section  81,  Old  Law] 3 per  cent 

Note — This  sum  of  3 per  cent,  is  to  be  withheld  by  the  railway  com- 
pany from  the  parties  to  whom  it  is  due.  etc.  [See  section  SI.] 
Railroad  cars — There  shall  be  deducted  from  duties  assessed  upon 
railroad  cars  any  duties  which  may  have  been  assessed  and  paid 


upon  car  wheels. 

Railroad  chairs  per  ton $2 

Do.,  do.,  where  the  duty  has  been  paid  on  the  material  of  which 

made,  only  an  additional  duty  of,  per  ton 50  cents 

Railroad  iron,  per  ton  .- $1.50 

Do.,  re-rolled,  per  ton 75  cents 

Receipt,  see  Schedule  B. 

Rectifiers,  see  “ Licenses.” 

Red  oil,  used  as  material  in  the  manufacture  of  soap Free 

Rents,  annual  income  from,  see  “Incomes,”  etc. 

Retail  dealers,  see  “ Licenses.” 


Rivets,  exceeding  one-fourth  of  an  inch  in  diameter,  per  ton $2 

Rivets,  exceeding  one-fourth  of  one  inch  in  diameter,  iron,  where  the 
duty  has  been  paid  on  the  material  of  which  made  only  an  addi- 


tional duty,  per  ton 50  cents 

Rock  oil,  relined,  see  “ Oils.” 

Roman  cement  is  not  to  be  regarded  as  a manufacture. 

Sail  boats,  hereafter  built 2 per  cent 

Sails  made  of  cotton,  flax.,  hemp,  or  parts  of  either,  or  other  mate- 
rial  3 per  cent- 

Sails,  see  “ Awnings.’1 

Salaries,  annual  income  from,  see  “Income.” 

Saleratus,  per  pound 5 mills 

Sales,  auction,  of  goods,  etc.,  on  gross  sales 1-10  of  1 per  cent 

Do.,  of  stocks,  etc 1-10  of  1 per  cent 

Sales  made  by  public  officers,  etc Exempt 

Salt,  per  100  pounds 4 cents 

Savings  institutions,  on  all  dividends 3 per  cent 

Screws,  called  wood  screws,  per  pound 11-2  cent 

Segars.  see  “ Cigars.” 

Shell-fish,  in  cans  or  air-tight  packages 5 per  cent 

Sheep,  slaughtered  for  sale,  per  head 3 cents 

Do.,  slaughtered  by  any  person  for  his  own  consumption,  to  the  num- 

' ber  of  six ." Free 

Sheep-skins,  tanned,  curried,  manufactured,  or  finished 4 per  cent 

Sheet-iron,  see  "Iron.” 

Shingles  are  not  to  be  considered  as  a manufacture. 

Ships,  schooners,  sloops,  etc.,  see  “ Vessels.” 

Silk,  manufactures  of.  when  not  otherwise  specified 3 per  cent 

Silver  bullion,  prepared  for  platers'  use Free 

Silver,  manufactures  of.  when  not  otherwise  specified 3 per  cent 

Silver  spoons,  kept  for  use,  to  an  amount  of  not  exceeding  40  oz.Fre* 

Skins,  calf,  tanned,  each 6 cents 

Do.,  American  patent 5 per  cent 

Do.,  goat,  curried,  manufactured,  or  finished 4 per  cent 

Do.,  kid.  do 4 per  cent 

Do.,  morocco,  do 4 per  cent 

Do.,  sheep,  curried,  manufactured,  or  finished 4 percent 

Do.,  deer,  dressed  and  smoked,  per  pound 2 cents 

Do.,  hog,  tanned  and  dressed 4 per  cent 

Do.,  horse,  do 4 per  cent 

Slaughtered  meat,  see  “ Cattle,”  “ Hogs,”  “ Sheep,”  etc. 

Suufl1,  per  pound 20  cent* 


ALPHABETICAL  SUMMABT. 


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Page 

64  I Soap,  castile,  valued  not  above  31-2  cents  per  pound,  per  pound. 1 mill 

“ I Do.,  do.,  valued  above  3 1-2  cents  per  pound,  per  pound 5 mills 

“ [ Do.,  cream,  per  pound 2 cents 

v j Do.,  eraslve,  valued  not  above  3 1-2  cents  per  pound,  per  pound. 1 mill 

“ Do.,  do.,  valued  above  3 1-2  cents  per  pound,  per  pound 5 mills 

“ | Do.,  fancy,  per  pound 2 cents 

Do.,  honey,  per  pound 2 cents 

Do.,  palm-oil.  valued  not  above  3 1-2  cents  per  pound,  per  pound.  1 mill 

Do.,  do.,  valued  above  3 1-2  cents  per  pound,  per  pound 5 mills 

Do.,  scented,  per  pound 2 cents 

Do.,  shaving,  per  pound  2 cents 

Do.,  toilet  of  all  descriptions,  per  pound: 2 cents 

Do.,  transparent,  per  pound 2 cents 

Do.,  of  all  other  descriptions,  white  or  colored,  except  soft  soap,  and 
soap  otherwise  provided  for,  valued  not  above  3 1-2  cents  per  pound, 

per  pound 1 mill 

Do.,  do.,  valned  above  3 1-2  cents  per  pound,  per  pound 5 mills 

45  Soapmakers,  see  “Tallow-chandlers,”  “Licenses.” 

63  Soda,  bicarbonate  of,  per  pound 5 mills 

64  Spikes,  per  ton §2 

99  Spindles,  exclusively  for  articles  on  which  duties  are  paid,  and  articles 

manufactured  lrom  material  already  taxed,  where  the  increased 

value  does  not  exceed  5 per  cent Free 

23  Spirits,  distilled,  per  gallon 20  cents 

Do.,  medicinal,  same  as  “ Medicines.” 

5T  Split  peas  are  not  to  be  considered  a manufacture. 

99  Snokesi  felloes  and  hubs Free 

63  Pfairch.  made  of  corn,  per  pound 11-2  mills 

Do.,  made  of  potatoes,  per  pound 1 mill 

Do.,  made  of  rice,  per  pound 4 mills 

Do.,  made  of  wheat,  per  pound 11-2  mills 

Do.,  made  of  any  other  material,  per  pound 4 mills 

67  Staves  as  not  to  be  considered  a manufacture. 

59  Steamboats,  except  ferry-boats,  ou  gross  receipts 3 per  cent 

87  Do.,  hereafter  built,  not  including  the  engines 2 per  cent 

43  Steamers  or  vessels  upon  waters  of  the'llnited  States,  ou  board  of 
which  passengers  or  travelers  are  provided  with  food  or  lodging  (see 

“Hotels,”)  for  license $25 

56  Steel,  manufactures  of.  when  not  otherwise  specified 3 per  cent 

54  Do.,  in  ingots,  bars,  sheets,  or  wire,  not  less  than  one  quarter  of  an 

inch  in  thickness,  valued  at  7 cents  per  pound  or  less,  per  ton $4 

Do...  do.,  valued  above  7 cents  and  not  above  11  cents  per  pound,  per 

ton $S 

Do.,  do.,  valned  above  11  cents  per  pound,  per  ton $10 

56  StoneA  precious,  see  "Diamonds,”  "Emeralds,”  etc. 

54  Stoves,  per  ton  of  2.000  pounds $1.50 

85  Susrar  refiners,  under  which  term  is  included  every  person  whose 
business  it  is  to  advance  the  quality  and  value  of  sugar  by  melting 
and  recrvstalization,  or  by  liquoring,  claying,  or  any  other  washing 
process,  or  hv  any  other  chemical  or” mechanical  means,  or  who  shaft 
advance  the  qnality  or  value  of  molasses  and  concentrated  molasses, 
meladb  or  concentrated  melado,  by  boiling  or  other  process,  on  the 
gross  amount  of  the  sales  of  all  the  products  of  their  manufac- 
tories  1 l-2perceDt 

Sugar,  brown.  Muscovado  or  clarified,  produced  directly  from  the 
sugar  cane,  and  not  from  sorghum  and  imphee  cane,  per  pound.  1 cent 
Sugar  candy,  made  wholly  or  in  part  of  sugar,  valued  at  14  cents  per 

pound  or'  less,  per  poniid 2 cents 

Do.,  valued  at  exceeding  14  cents  and  not  exceeding  40  cents  per 

pound,  per  pound 3 cents 

Do.,  valued  at  exceeding  40  cents  per  pound,  or  when  sold  otherwise 

than  by  the  pound 5 per  cent 

Sugar-coated  pills,  same  as  “Dentrifice.” 

53  Sulphate  of  barytes,  per  100  pounds 10  cents 

46  Surgeons,  see  “ Licenses.” 


l a^i 

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55 

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THE  NATIONAL  TAX  LAW. 


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T. 

Tailors,  see  “ Dress-makers.” 

Tallow-chandlers,  see  "Licenses.” 

Tar,  coal,  prodnced  in  the  manufacture  of  gas Fret 

Taverns,  see  " Hotels,”  “ Licenses.” 

Telegraphic  dispatches,  see  Schedule  B. 

Tents,  same  as  “ Awnings.” 

Theaters,  see  “ Licenses.” 

Thread,  see  “Cloth.” 

Timber,  not  to  be  considered  a manufacture. 

Tin,  see  “Manufacture.” 

Tobacconists,  see  “Licenses.” 

Tobacco,  cavendish,  per  pound 15  cents 

Do.,  fine  cut,  per  pound 15  cents 

Do.,  ground,  dry  or  damp  of  all  descriptions  (except  aromatic  or 
medicinal  snuff  in  phials,  pots,  boxes,  or  packets)  per  pound. 8 cents 
Do.,  manufactured,  of  all  kinds,  not  including  snuff',  cigars,  or  smok- 
ing tobacco,  prepared  with  all  the  stems,  or  made  exclusively  of 

stems,  per  pound 15  cents 

Do.,  smoking  tobacco,  prepared  with  all  the  stems  in,  or  made  exclu- 
sively of  stems,  per  pound 5 cents 

Do.,  plug,  same  as  “ Tobacco,  cavendish.” 

Do.,  twist,  same  as  “ Tobacco,  cavendish.” 

Trust  companies,  on  dividends,  etc 3 per  cent 

XT.  & V. 


Umbrella  stretchers  are  not  to  he  considered  a manufacture. 

Varnish,  made  wholly  or  in  part  of  gum  copal,  or  of  other  gums  or 


substances 5 per  cent 

Vegetable  oils,  per  gallon 2 cents 

Vessels  hereafter  built 2 per  cent 


'W\ 


Warehouse  entries,  receipts,  etc.,  see  Schedule  B. 

Whale  oil Exempt 

Whisky,  per  gallon  (see  “ Spirits  ”) 20  cents 

White  lead,  see  “ Lead.” 

Wholesale  dealers,  see  “ Licenses.” 

Wholesale  dealers  in  liquors,  see  “Licenses.” 

Willow,  manufactures  of,  not  otherwise  provided  for 3 per  cent 

Wine  made  of  grapes,  per  gallon 5 cents 

Wood,  manufactures  of,  if  not  otherwise  provided  for 3 per  cent 

Wood  screws,  per  pound 11-2  per  cent 

Wool,  manufactures  of,  not  otherwise  specified 3 percent 

Worsted,  manufactures  of,  not  otherwise  specified 3 per  cent 

Writ,  see  Schedule  B. 


Y.  & Z. 

Tarn,  see  “ Cloth.” 

Yachts,  whether  by  sail  or  steam,  under  the  value  of  $600 $5 

Do.,  do.,  over  $60o’and  not  exceeding  $1,000 $10 

Do.,  do.,  for  each  additional  $1,000  in  value $10 

Yellow  sheathing  metal 1 per  cent 

Zinc,  manufactures  of,  not  otherwise  specified 3 per  cent 

Do.,  oxide  of,  per  100  ponnds 25  cents 


The  People’s  Library  of  Romance 


In  the  production  of  their  Dime  Novels,  the  publishers  have  been 
guided  by  the  twofold  desire  to  place  in  the  hands  of  the-r  readers  the 
choicest  works  of  the  most  popular  authors , and  to  give 

A DOLLAR  ROOK  FOR  A DIME! 

thus  disseminating  a pure  and  enticing  literature,  in  a charming  shape 
at  a price  which  renders  each  issue  attainable  by  all  classes.  The 
extraordinary  sales  which  have  attended  each  and  all  of  the  Dims 
Novels  thus  far  put  forth,  is  evidence  that  the  enterprise  has  found  an 
appreciative  market,  as  well  as  an  assurance  that  the  novels  are  all 
that  i3  claimed  for  them  in  point  of  beauty,  interest  and  literary  excel- 
lence. The  list  comprises  thus  far  the  following  works  by  the  we  11- 
known  authors  named : 

1 —  MALAESKA  : the  Indian  Wife  of  the  White  Hunter.  By  Mrs.  A. 

S Stephens 

2 —  THE  PRIVATEER’S  CRUISE:  and  the  Bride  of  Pomfret  HalL 

By  Harry  Cavendish. 

3 —  MXRA  : the  Child  of  Adoption.  By  Mrs.  Ann  S.  Stephens. 

4 —  ALICE  WILDE,  the  Raftsman’s  Daughter.  By  Mrs.  M.V. Victor. 

5 —  THE  GOLDEN  BELT  ; or,  the  Carib’s  Pledge.  By  Colin  Barker. 

6 —  CHIP,  the  Cave-Child.  By  Mrs.  M.  A.  Denison. 

7 —  REEFER  OF  ’76  ; or,  the  Cruise  of  the  Fire-Fly.  By  H.Cavenbish. 

8 —  SETH  JONES  ; or,  the  Captives  of  the  Frontier.  By  E.  S.  Ellis. 

9 —  THE  SLAVE  SCULPTOR;  or,  the  Prophetess  of  the  Secret  Cham- 

bers. Bv  Wn.  Jared  Hall. 

10— THE  BACKWOODS’  BRIDE:  a Romance  of  Squatter  Life.  By 
Mrs.  M.  Vr.  Victor. 

71 — THE  PRISONER  OF  LA  VINTRESSE  ; or,  the  Fortunes  of  a 
Cuban  Heiress.  By  Mrs.  M.  A.  Denison. 

12 —  BILL  BIDDON,  TRAPPER;  or,  Life  in  the  North-west.  Bv 

E.  S.  Ellis. 

13 —  CEDAR  SWAMP ; or,  Wild  Nat’s  Brigade.  By  Wsi.  R.  Eyster. 
H— THE  EMERALD  NECKLACE.  By  Mrs.  M.  V.  Victor. 

15 —  THE  FRONTIER  ANGEL  : a Romance  of  Kentucky  Rangers 

Life.  By  E.  S.  Ellis. 

16 —  UNCLE  EZEKIEL:  and  his  Exploits  on  Two  Continents.  By 

Mrs.  M.  V.  Victor. 

17 —  MADGE  WYLDE,  the  Young  Man’s  Ward.  By  author  of  “Clifton.” 

18 —  NAT  TODD  ; or,  the  Fate  of  the  Sioux’  Captive.  By  E.  S.  Ellis. 

19—  MASSASOIT’S  DAUGHTER  ; or,  the  French  Captives.  By  A. 

J.  H.  Duganne. 

20 —  FLORIDA;  or,  the  Iron  Will.  By  Mrs.  M.  A.  Denison. 

21 —  SYBIL  CHASE;  or,  the  Valley  Ranche.  By  Mrs.  A.  S.  Stephens. 

22 —  THE  MAID  OF  ESOPUS;  or,  the  Trials  and  Triumphs  of  the 

Revolution.  Bv  N.  C.  Iron. 

23—  WINIFRED  WINTHROP  ; or,  the  Lady  of  Atherton  Hall  By 

Clara  Augusta. 

21 — THE  TRAIL  HUNTERS.  By  E.  S.  Ellis. 

25 —  THE  PEON  PRINCE;  or,  the  Yankee  Knight-Errant.  By  A.  J 

H.  Duganne. 

26 —  ISABEL  DE  CORDOVA;  or,  the  Brethren  of  the  Coast.  By 

John  S.  Warner. 

27 —  STELLA,  the  Daughter  of  Liberty.  A Tale  of ’76.  By  N.  C.  Iron 
2S — KIN  G B ARNAB  Y ; or,  the  Maidens  of  the  Forest.  By  N.  W.Bustesd 


BEADLE'S  DIME  NOVELS — 100  to  IIS  page*  each. 


29—  THE  FOREST  SPY ; a tale  of  the  War  of  1S12.  By  E.  S.  Ellis. 

30 —  PUTNAM  POMFRET’S  WARD;  or,  a Vermonter’s  Adventures 

in  Mexico.  By  A.  J.  H.  Dcgannb. 

31—  THE  DOUBLE  HERO  : a Tale  of  Sea  and  Land.  By  N.  p.  Ibos 
82 — IRON  A ; or,  Life  on  the  South-west  Border.  By  E.  S.  Ellis. 

33 — MAU.M  GUINEA,  and  her  Plantation  “ Children  or,  Christmas 
Week  among  the  Slaves.  225pp.,  20c.  By  Mrs.  M.  V.  Victor. 
84 — RUTH  MARGERIE:  a Romance  of  the  Revolt  of  1669.  By 
Mrs.  M.  A.  Denison. 

35—  EAST  AND  WEST  ; or,  the  Beauty  of  Willard’s  Mill.  By  1 rs 

F.  F.  Barritt. 

36—  THE  RIFLEMEN  OF  THE  MIAMI.  By  E.  S.  Ellis. 

37—  GIDEON  .GODBOLD ; or,  the  Faithful  and  Unfaithful  of  1780. 

By  N.  C.  Iron. 

88 — THE  WRONG  MAN : Tale  of  the  Early  Settlements.  By 

Henry  J.  Thomas. 

39 —  THE  LAND  -CLAIM  : a Tale  of  Upper  Missouri.  By  Mrs.  Barritt. 

40—  THE  UNIONIST’S  DAUGHTER  : a Tale  of  Eastern  Tennessee. 

224pp.,  20  cents.  Bv  Mrs.  Victor. 

41—  THE  HUNTER’S  CABIN.  By  Edward  S.  Ellis. 

42 —  THE  KING’S  MAN : a Tale  of  South  Carolina  in  Revolutionary 

Times.  By  A.  J.  H.  Dogannb. 

43 —  THE  ALLENS  : a Tale  of  the  Kanawha  Valley.  By  H.  J.  Thomas 

44 —  AGNES  FALKLAND  : a Story  of  Continental  Times.  By  N.C.Iron 

45 —  ESTHER  : a Story  of  the  Oregon  Trail.  Bv  Mrs.  A.  S.  Stephens 

46—  WRECK  OF  THE  ALBION.  By  John  S.  'Warner. 

47—  TIM  BUMBLE’S  CHARGE.  By  Mrs.  M.  A.  Denison. 

48—  OONOMOO,  TIIE  HURON.  By  E S.  Ellis. 

49—  THE  GOLD  HUNTERS.  By  Mrs.  M.  V.  Victor. 

50 —  THE  BLACK  SHIP.  Bv  John  S.  Warner. 

51—  THE  TWO  GUARDS.  By  N.  C.  Iron. 

62 — SINGLE  EYE:  a Story  of  King  Philip’s  War.  By  W.  St.  John. 

53 —  HATES  AND  LOVES.  By  the  author  of  “ Mad<re  Wylde.” 

54- rMYRTLE,  the  Child  of  the’ Prairie.  By  Mrs.  M.  V.  Victor. 


Others  in  prospect,  or  already  in  hand,  to  issue  monthly,  will  add 
even  to  this  choice  list,  which  may  be  pronounced  the 

Best  Novels  at  the  Cheapest  Bates! 

of  any  series  ever  offered  to  the  American  public.  Each  volume  con- 
tains from  100  to  128  pages,  large  12mo.  in  size,  printed  from  a clear- 
faced  type  expressly  cast  for  these  works,  and  bound  iu  a heavy  paper 
of  salmon  color. 

Newsdealers  generally  keep  a constant  supply  on  hand  of 
Beadle  and  Company’s  Dime  publications.  Or,  those  residing  in  the 
couutry  can  be  supplied  by  mail, post-paid,  on  remitting  the  price  of 
ten  cents  for  each  book  ordered. 

BEADLE  AND  COMPANY,  Publishers,  New  York. 

Catalogues  sent  free  on  app.  cation. 


495  BROADWAY,  NEW- YORK. 


The  Grover  & Baker  Machines  have  taken  the  First  Premium 
at  the  late  State  Fairs  held  in 

NEW-YORK,  NEW-JERSEY,  PENNSYLVANIA,  OHIO,  INDIANA, 
ILLINOIS,  MICHIGAN,  IOWA,  MISSOURI,  ALABAMA,  KEN- 
TUCKY, TENNESSEE,  VIRGINIA,  NORTH  CARO- 
LINA, CALIFORNIA. 

Including  every  State  Fair  where  exhibited  in  1862. 


The  work  made  upon  the  Grover  & Baker  Machines,  has 
taken  the  First  Premium  at  every  fair  in  the  United  States  where  it 
has  been  exhibited. 

Machines  furnished  of  the  same  patterns  and  at  the  same  price, 
making  either  the  Grover  & Baker  stitch  or  the  Shuttle  stitch,  as 
customers  prefer. 

Grover  & Baker’s  Sewing  Machine  Cotton  ia 

the  best  in  the  market.  It  is  made  by  E.  Ashworth- & Sons,  the 
best  huropean  manufacturers,  expressly  for  Grover  & Baker  S M. 
Co.  In  consequence  of  extensive  and  timely  arrangements  with 
these  manufacturers  we  can  sell  this  superior  cotton,  on  spools  of 
two  hundred  or  five  hundred  yards,  ten  per  cent,  below  the  prices 
of  other  leading  manufacturers. 

Grover  & Baker’s  Machine  Twist,  now  recognised 
as  the  best  in  the  market,  furnished  in  any  quantities  desired. 


This  weekly  Religious,  Literary,  and  Family  Journal,  edited  b 

Rev.  HENRY  WARD  BEECHER, 

Rev.  JOSHUA  LEAVITT,  D.  D., 

And  THEODORE  T 

Is  issued  in  the  same  form  and  at  the  same  low  price  of 

o DOLIjAIIS 

Per  Annum,  notwithstanding  the  great  advance  in  white  paper. 

IT  AFFORDS  ITS  READERS  : 

Fair  and  thoughtful  editorial  discussions  of  the  most  important 
occurences  and  interests  of  this  nation  and  of  the  world. 

A comprehensive  record  of  facts,  men  and  movements  of  the 
World. 

A full  and  careful  weekly  history  of  the  progress  of  the  F.ebellic 
Ample  chronicles  of  the  important  general  news,  home  and  fore 
Fair  and  careful  accounts  of  new  books ; made  on  the  express 
of  serving  as  a safe  guide  to  buyers. 

Interesting  correspondence  from  Washington,  from  the  West, 
Army,  from  Abroad. 

Six  colums  a week  of  carefully  selected  matter  for  Family  I 
being  prose  and  poetry,  suited  to  interest  both  the  Old  and  Young 
A full  chronicle  of  the  progress  of  business  and  of  the  current 
merchandise,  produce  and  live  stock  in  New-York  City. 

A carefully  prepared 

COMMERCIAL  AND  FINANCIAL  ARTII 

embracing  the  latest  and  most  reliable  information  in  regard  to  the 
market,  trade,  commerce,  and  business  generally.  In  this  departm 
Independent  has  secured  a valuable  reputation  for  fairness,  boldm 
for  discussing  all  secular  topics  from  the  highest  moral  stand  point. 

ONE  SERMON  EVERY  WEI 

By  Elev.  Henry  S Ward  Beecher . 

The  following  eminent  writers  are  special  contributors  to  its  colui 

REV.  THEODORE  L.  CUYLER,  BAYARD  TAYLOR, 

REV.  ROB.  M.  HATEIELD,  JOHN  G.  WHITTIER, 
HORACE  GREELY,  WILLIAM  ALLEN  BUTLEB 

Terms — $2  per  annum,  paid  in  advance.  Specimen  number 
gratis. 

JOSEPH  H.  RICHARDS,  Publish! 

No.  5 BBEK9IAN  STREET,  f 


FOR  SALE  BY  NEWS  ACENTS. 


( 24. ) 


INCOME  TAX  FOR  1 862. 

The  Income  Tax  is  imposed  upon  a certain  proportion  of  the  income  of  these  two  classes,  viz: 

1st.  Every  person  residing  in  the  United  States;  and  every  citizen  residing  abroad  who  is  in 
the  employment  of  the  Government  of  the  United  States. 

2d.  Every  citizen  of  the  United  States  residing  abroad,  and  not  in  the  employment  of  the 

Government  of  the  United  States. 

* 

Every  person  in  the  first  class  will  be  taxed  at  tbe  rate  of  three  per  cent,  when  his  or  her 
annual  gains,  profits,  or  income  exceed  $600,  and  do  not  exceed  $10,000. 

Every  person  in  the  first  class  will  be  taxed  at  the  rate  of  five  per  cent,  when  the  annual 
gains,  profits,  or  income  exceed  $10,000,  after  the  following  deductions  are  made  from  the  gross 
amounts  returned,  (as  per  table,  page  2,)  viz: 

1st.  The  $600  allowed  by  law. 

2d.  Other  national,  State,  and  local  taxes  assessed  for  1862,  and  paid. 

3d.  Rent  actually  paid  for  the  dwelling-house  or  estate  occupied  as  the  residence  of  the 
person  assessed.  m 

4th.  Necessary  repairs  to  property  j-ielding  the  income;  or  insurance  thereon;  or  pay  for 
hired  laborers,  and  their  subsistence,  employed  in  conducting  his  business;  or  interest  on  incum- 
brances upon  the  property;  or  all,  as  the  case  may  be. 

Every  person  in  the  second  class  will  be  -taxed  at  the  rate  of  five  per  cent.,  whatever  may  be 
his  or  her  annual  gains,  profits,  or  income  from  property,  securities,  and  stocks  owned  in  the 
United  States,  without  other  deductions  than  numbers  2 and  4 above  stated. 

Whenever  the  taxable  income  of  a resident  in  the  United  States,  ascertained  as  above, 
exceeds  $10,000,  and  upon  a portion  of  said  amount  three  per  cent,  has  been  withheld  by  the 
officers,  of  companies,  corporations,  and  associations,  from  interest  or  dividends  therein  due  him, 
such  income  will  be  subject  to  a tax  of  hue  per  cent,  additional  upon  so  much  thereof  as  may  have 
been  previously  subjected  to  a duty  of  three  per  cent,  by  the  officers  of  the  companies,  corpora- 
tions, or  associations  aforesaid. 

But  in  no  case,  whether  a person  is  subject  to  a tax  of  three  or  five  per  cent.,  is  a higher  rate 
of  tax  than  1.1  per  cent,  to  be  collected  from  that  portion  of  income  derived  from  interest  upon 
notes,  bonds,  or  other  securities  of  the  United  States. 

Where  a husband  and  wife  live  together,,  and  their  taxable  income  is  in  excess  of  $600,  they 
-will  be  entitled  to  but  one  deduction  of  $600,  that  being  the  average  fixed  by  law  as  an  estimated 
commutation  for  the  expense  of  maintaining  a family.  Where  they  live  apart,  by  divorce  or 
under  contract  of  separation,  they  will  be  taxed  separately,  and  be  each  entitled  to  a. deduction 
of  $600. 

On  the  following  pages  will  be  found  detailed  statements  to  assist  in  making  out  returns. 


DETAILED  STATEMENT  OF  SOURCES  OF  INCOME  AND  THE  AMOUNT  DERIVED  FROM 

EACH,  DURING  THE  YEAR  1SC2. 


Gross  amounts  must  he  slated.  “yTXi 

1.  Income  of  a resident  in  the  United  States  from  profits  on  any  trade,  business,  or 

vocation,  or  any  interest  therein,  wherever  carried  on 

2.  From  rents,  or  the  use  of  real  estate  let 

8.  From  interest  on  notes,  bonds,  mortgages,  or  other  personal  securities,  not 
those  of  the  United  States 

4.  From  interest  on  notes,  bonds,  or  other  securities  of  the  United  States 

5.  From  interest  or  dividends  on  any  bonds  or  other  evidences  of  indebtedness  of 

any  railroad  company  or  corporation 

G.  From  interest  or  dividends  on  stock,  capital,  or  deposits  in  any  bank,  trust 
company,  or  savings  institution,  insurance  or  railroad  company,  or 
corporation 

7.  From  interest  on  bonds  or  dividends  on  stock,  shares  or  property  in  gas, 

bridge,  canal,  turnpike,  express,  telegraph,  steamboat,  ferry-boat,  or 
manufacturing  company  or  corporation,  or  from  the  business  usually  done 
thereby  

8.  From  property,  securities,  or  stocks  owned  in  the  United  States  by  a citizen 

thereof  residing  abroad,  not  in  the  employment  of  the  Government  of 
the  United  States 

9.  From  salary  other  than  as  an  officer  or  employee  of  the  United  States 

10.  From  salary  as  an  officer  or  employee  of  the  United  States 

11.  From  farms  or  plantations,  including  all  products  and  profits 

1 2.  From  advertisements 

13.  The  guardian,  trustee,  executor,  or  administrator  of  the  property  or  estate 

of 

14.  From  all  sources  not  herein  enumerated 

Total  • • • • • 


AMOUNTS. 


3 


DETAILED  STATEMENT  OF  DEDUCTIONS  AUTHORIZED  TO  BE  MADE. 


1.  Expenses  necessarily  incurred  and  paid  in  carrying  on  any  trade,  business,  or 

vocation,  such  as  rent  of  store,  clerk  Lire,  insurance,  fuel,  freight,  Ac  • • • • 

2.  Exempted  by  law,  (except  in  the  case  of  a citizen  of  the  United  States 

residing  abroad.)  $600 


3.  Amount  actually  paid  for  rent  of  the  dweiling-Louse  or  estate  occupied  as  a 
residence 


A.UOUsTS. 


4.  Other  national,  state,  and  local  taxes  assessed  and  paid  for  the  year  1862, 

and  not  elsewhere  included 

5.  Amount  actually  paid  by  a property  owner  for  necessary  repairs,  insurance, 

and  interest  on  incumbrances  upon  his  property 

6.  Income  from  interest  on  bonds,  or  other  evidences  of  indebtedness  of  any 

railroad  company  or  corporation,  from  vTliich  3 per  cent,  thereon  was 
withheld  by  the  officers  thereof,  between  September  1st  and  December 
31st,  1862,  inclusive 

7.  Income  from  interest  or  dividends  on  stock,  capital,  or  deposits  in  any  bank, 

trust  company,  or  savings  institution,  insurance  or  railroad  company,  from 
•which  3 per  cent,  thereon  was  withheld  by  the  officers  thereof,  between 
September  1st  and  December  31st,  1862,  inclusive 

8.  Amount  paid  by  a farmer  or  planter  for — 

(a)  Hired  labor,  including  the  subsistence  of  the  laborers 

(h)  For  necessary  repairs  upon  his  farm  or  plantation 

(c)  For  insurance,  and  interest  on  incumbrances  upon  his  farm  or  plantation  - ■ 

9.  Salaries  of  officers,  or  payments  to  persons  in  the  civil,  military,  naval,  or 

other  service  of  the  United  States,  in  excess  of  $600  

10.  Income  from  advertisements,  on  which  3 per  cent,  was  paid,  from  September 
1st  to  December  31st,  1862,  inclusive 


Total 


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FOR  SALE  BY  NEWS  ACENTS. 


i 

Date  Due 

336.2  N277B 


P58326 


National  Tax  Law 


ISSUED  TO 


336.2  N277B 


P56326 


